______________________________is a command that allows additional attributes to be added to a relation in the future.
Fill in the blank(s) with the appropriate word(s).
ALTER
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All of the following are factors contributing to the trend for regulators to adopt accounting principles using fair value concepts except:
A) a greater percentage of total assets existing as receivables and securities. B) pressure on regulators to adopt an international set of accounting principles and standards. C) hybrid measurement methods within GAAP that conflict with each other. D) the ease of applying market values to assets and liabilities.
Which of the following statements related to political systems is incorrect?
a. Both the United States and Mexico have a federal government. b. Canadians elect a prime minister and parliament. c. Japan's political system is a constitutional monarchy. d. Morocco is ruled by religious leaders.
Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit$53Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials$13Direct labor$6Variable manufacturing overhead$5Fixed manufacturing overhead per year$63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold$4Fixed selling and administrative expense per year$71,000 Year 1 Year 2Units in beginning inventory0 3,000Units produced during the year9,000 7,000Units sold during the year6,000 7,000Units in ending inventory3,000 3,000The net operating income (loss) under absorption costing in Year 1 is closest to:
A. $132,000 B. $108,000 C. $37,000 D. $16,000
Ron does not make a payment on his car loan for several months. The dealer, Star Auto, repossesses the car by towing it from a public parking lot. Ron sues Star for breach of the peace. Ron will probably
A. prevail, because Ron has not formally defaulted on the car loan. B. prevail, because the car was in a public lot when it was towed. C. not prevail, because the repossession was not a breach of the peace. D. not prevail, because a creditor can repossess property in which it holds an interest if no threats or force are used against a debtor.