Briefly discuss application service providers (ASP) and Software as a Service (SaaS)
An application service provider (ASP) offers a traditional outsourcing mechanism whereby it hosts, manages, and provides access to application software and hardware over the Internet to multiple customers. The fee is really a rental based on usage. Some ASPs provide service for free, obtaining revenue from advertising and the sale of other services. ASPs relieve the organization of the burden of developing or buying and installing software and hardware. Because ASPs are accessed over the Internet, a user needs only a Web browser and a basic PC or other method of accessing the Internet (such as a browser-enabled mobile phone) to obtain the ASP service. When using an ASP, a user obtains constantly updated software. The user does not need the technical resources to install or support the application. ASPs are a good choice for applications where the user does not want to purchase and maintain the application or simply wants access from any Internet access point. QuickBooks Online Edition and TurboTax, both from Intuit, Inc., are two consumer products that traditionally have been sold as "purchase and install" but are now available as an ASP service.
Software as a service (SaaS) is a Web-based model of software distribution where multiple users may simultaneously use the software. SaaS provides results similar to an ASP, with some underlying differences. ASPs are generally traditional applications with Web interfaces, whereas SaaSs are typically created for the Web environment and are frequently implemented in a cloud computing setting. With an ASP, the hosting site may have application knowledge as well as hardware configured to optimize the software, whereas SaaS applications may be hosted by third parties unrelated to the software provider or developer. One of the more widely adopted examples of SaaS is Google Apps.a Google Apps' offerings include on-demand, net-based document creation and management (Docs), e-mail (Gmail), video hosting and streaming (Video), and sharing capabilities (Sites).
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Mark believes he should pay more than $49.95 for a motel room; this price is his internal reference price
Indicate whether the statement is true or false
Backhoe Construction Company recently exchanged an old truck, which cost $118,000 and was one-third depreciated, and paid $80,000 cash for a used crane having a current fair value of $140,000 . Assuming the exchange has commercial substance, at what amount should the crane be recorded on the books of Backhoe?
a. $80,000 b. $118,000 c. $140,000 d. $152,000
In a consignment contract, the consignee:
a. holds title. b. takes the goods intending to resell them, and the goods are subject to the claims of the creditors of the consignee. c. is the party who leaves goods with the consignor to be resold. d. cannot transfer title since the consignor retains the title.