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equipment
hardware devices, some of which may be computers. most devices will include an embedded system of some kind
operating system
provides a set of common facilities for higher levels in the system
communications and data management
middleware that provides access to remote systems and databases
application systems
specific functionality to meet some organization requirements
business processes
a set of processes involving people and computer systems that support the activities of the business
organisations
higher level strategic business activities that affect the operation of the system
society
laws, regulation and culture that affect the operation of the system