Why are the hierarchical and network models called navigational databases?
What will be an ideal response?
These are called navigational models because traversing or searching them requires following a predefined path which is established through explicit linkages between related records.
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An audit firm culture that emphasizes "doing the right thing" does not incorporate which of the following to enhance audit quality?
a. Encouraging auditors to seek consultation with other members of the audit firm. b. Yielding to management's demands in order to promote additional service engagements. c. Taking sufficient time to deal with difficult client issues. d. Emphasizing long-term reputation over the immediate satisfaction of client preferences.
A firm has two partners: Jim and Bill. Jim owns 60% of the partnership and Bill owns 40%. In which of the following transactions will the partnership be held responsible for an individual partners' actions?
A) Jim signs a contract as a guarantor for Bill's personal loan. B) Jim buys a laptop on credit for personal use. C) Bill signs a contract to buy furniture for official use in the partnership. D) Bill defaults on payment of his personal credit card bill.
An asset having a four-year service life and a salvage value of $5,000 was acquired for $45,000 cash on January 2 . The depreciation expense for the second year, December 31, will be:
a. $5,000, under the straight-line method. b. $11,250, under the declining-balance method. c. $14,000, under the sum-of-the-years'-digits method. d. $11,250, under the straight-line method. e. $16,000, under the sum-of-the-years'-digits method.
Increasing globalization of markets and competition provides a reason for multinational firms to consider new-product development from a worldwide perspective
Indicate whether the statement is true or false a. True b. False