The first step in designing a _____ is to define the various entity classes and the primary keys that uniquely define each record or instance within each entity class.
Fill in the blank(s) with the appropriate word(s).
relational database
The first step in designing a relational database is to define the various entity classes and the primary keys that uniquely define each record or instance within each entity class.
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Based on the information in Table 1, the current ratio is
Table 1 Smith Company Balance Sheet and selected Income Statement data Assets: Cash and marketable securities $300,000 Accounts receivable 2,215,000 Inventories 1,837,500 Prepaid expenses 24,000 Total current assets $3,286,500 Fixed assets 2,700,000 Less: accumulated depreciation 1,087,500 Net fixed assets $1,612,500 Total assets $4,899,000 Liabilities: Accounts payable $240,000 Notes payable 825,000 Accrued taxes 42,500 Total current liabilities $1,107,000 Long-term debt 975,000 Owner's equity 2,817,000 Total liabilities and owner's equity $4,899,000 Net sales (all credit) $6,375,000 Less: Cost of goods sold 4,312,500 Selling and administrative expense 1,387,500 Depreciation expense 135,000 Interest expense 127,000 Earnings before taxes $412,500 Income taxes 225,000 Net income $187,500 Common stock dividends $97,500 Change in retained earnings $90,000 A) 2.97. B) 1.46. C) 2.11. D) 2.23.
Preferred stockholders' claims to a corporation's assets take precedence over the claims of some creditors.
Answer the following statement true (T) or false (F)
Dr. Ben is an experienced plastic surgeon who has been in medical practice for nearly 30 years. Dr. Ben delegates his scheduled surgery on Samuel to Dr. Sue, who is a family physician "on call" while Dr. Ben is away on a salmon-fishing trip in Alaska. The delegation is legally valid.
Answer the following statement true (T) or false (F)
Which of the following is not a factor that has influenced productivity in recent times?
a. Robotics b. Unionism c. Computer-assisted manufacturing d. Just-in-time inventory