Partial dependency means that at least one of the data values is dependent on only a portion of the primary key
a. True
b. False
Indicate whether the statement is true or false
True
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Of the three approaches to systems implementation presented in the text, the parallel approach is the riskiest
Indicate whether the statement is true or false
The removal of program errors is called ______________________________
Fill in the blank(s) with correct word
Answer the following statements true (T) or false (F)
1. When developing a balanced scorecard, the customer perspective should focus solely on consumers of the organization’s product. 2. One of the risks measured in the risk exposure calculator is the level of ambiguity present. 3. There is an optimal risk score that fits all organizations. 4. Change leaders should make every effort to create the most precise measurement systems possible.
Carpark Services began operations in 20X1 and maintains long-term investments in available-for-sale debt securities. The year-end cost and fair values for its portfolio of debt securities follows. The year-end adjusting entry to record the unrealized gain/loss at December 31, 20X2 is: Available-for-Sale SecuritiesCost Fair ValueDecember 31, 20X1$250,000 $241,000December 31, 20X2$340,000 $350,000
A. Debit Fair Value Adjustment - Available-for-Sale (LT) $19,000; Credit Unrealized Gain - Equity $19,000. B. Debit Unrealized Gain - Equity $10,000; Credit Fair Value Adjustment - Available-for-Sale (LT) $10,000. C. Debit Fair Value Adjustment - Available-for-Sale (LT) $10,000; Credit Unrealized Gain - Equity, $10,000. D. Debit Fair Value Adjustment - Available-for-Sale (LT) $10,000; Credit Unrealized Loss - Equity $10,000. E. Debit Fair Value Adjustment - Available-for-Sale (LT) $19,000; Credit Unrealized Loss - Equity $9,000; Credit Unrealized Gain - Equity, $10,000.