The System Concep A system in any portion of the universe that can be isolated from the rest of the universe for observing and measuring change a The simplest kind to understand is an isolated system the boundary completely prevents the exchange of either matter or energy.The System Concept ◼ A system in any portion of the universe that can be isolated from the rest of the universe for observing and measuring change. ◼ The simplest kind to understand is an isolated system. ◼ the boundary completely prevents the exchange of either matter or energy