What are SQL triggers and how are they used?
What will be an ideal response?
An SQL trigger is a stored program that is attached to a table or view. The trigger is invoked by the DBMS whenever an insert, update or delete request is made on the table or view with the trigger. There are three commonly used triggers: BEFORE, INSTEAD OF, and AFTER (MS SQL server does not support BEFORE). This creates a set of nine possible trigger types: BEFORE + [INSERT or UPDATE or DELETE], INSTEAD OF + [INSERT or UPDATE or DELETE], and AFTER + [INSERT or UPDATE or DELETE]. Triggers are used (among other things) for (1 ) providing default values, (2 ) validity checking, (3 ) updating views, and (4 ) enforcing referential integrity actions.
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What is the paradox between ethics principles, codes, and strategies?
What will be an ideal response?
The president and CFO of Spellman Transportation are having a disagreement about whether to use market value or book value weights in calculating the WACC. Spellman's balance sheet shows a total of noncallable $45 million long-term debt with a coupon rate of 7.00% and a yield to maturity of 6.00%. This debt currently has a market value of $50 million. The company has 10 million shares of common stock, and the book value of the common equity (common stock plus retained earnings) is $65 million. The current stock price is $22.50 per share; stockholders' required return, rs, is 14.00%; and the firm's tax rate is 25%. The CFO thinks the WACC should be based on market value weights, but the president thinks book weights are more appropriate. What is the difference between these two WACCs?
A. 1.42% B. 1.57% C. 1.75% D. 1.94% E. 2.16%