Which of the following best describes the effect of enforcing referential integrity on updates?
A) You cannot enter data into a foreign key table unless it is related to an existing record in the primary key table
B) You cannot remove a record from the primary key table if it has related records in the foreign key table
C) You cannot change a primary key that has related records in a foreign key table
D) All of the above
C
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Private colleges and universities report term endowments as net assets with donor restrictions until the term has expired.
Answer the following statement true (T) or false (F)
______ are deeply held beliefs or guiding principles shared by everyone working at a particular company.
What will be an ideal response?
On June 30, 2014, Diode Inc purchased for cash at $50 per share all 150,000 shares of outstanding common stock of Moore Company. Moore's balance sheet at June 30, 2014, showed net assets with a book value of $6,000,000 . The fair value of Moore's property, plant, and equipment on June 30, 2014, was $800,000 in excess of its book value. What amount, if any, will be recorded by Diode as goodwill on
the date of purchase? a. $0 b. $700,000 c. $800,000 d. $1,500,000
U.S. GAAP permits firms to increase the balance sheet carrying values of tangible and intangible long-lived assets when the fair values of their assets increase
Indicate whether the statement is true or false