#Additional features Data 8 Representation - Basic formats

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[gargaj]

“Along For The Ride”, a reasonably complex demo

It's been a while since I've been anticipating people finally seeing one of my demos like I was anticipating people to see "Along For The Ride", not only because it ended up being a very personal project in terms of feel, but also because it was one of those situations where to me it felt like I was genuinely throwing it all the complexity I've ever did in a demo, and somehow keeping the whole thing from falling apart gloriously.

The final demo.

I'm quite happy with the end result, and I figured it'd be interesting to go through all the technology I threw at it to make it happen in a fairly in-depth manner, so here it goes.

(Note that I don't wanna go too much into the "artistic" side of things; I'd prefer if the demo would speak for itself on that front.)

The starting point

I've started work on what I currently consider my main workhorse for demomaking back in 2012, and have been doing incremental updates on it since. By design the system itself is relatively dumb and feature-bare: its main trick is the ability to load effects, evaluate animation splines, and then render everything - for a while this was more than enough.

Around the summer of 2014, Nagz, IR and myself started working on a demo that eventually became "Háromnegyed Tíz", by our newly formed moniker, "The Adjective". It was for this demo I started experimenting with something that I felt was necessary to be able to follow IR's very post-production heavy artstyle: I began looking into creating a node-based compositing system.

I was heavily influenced by the likes of Blackmagic Fusion: the workflow of being able to visually see where image data is coming and going felt very appealing to me, and since it was just graphs, it didn't feel very complicated to implement either. I had a basic system up and running in a week or two, and the ability to just quickly throw in effects when an idea came around eventually paid off tenfold when it came to the final stage of putting the demo together.

The initial node graph system for Háromnegyed Tíz.

The remainder of the toolset remained relatively consistent over the years: ASSIMP is still the core model loader of the engine, but I've tweaked a few things over time so that every incoming model that arrives gets automatically converted to its own ".assbin" (a name that never stops being funny) format, something that's usually considerably more compact and faster to load than formats like COLLADA or FBX. Features like skinned animation were supported starting with "Signal Lost", but were never spectacularly used - still, it was a good feeling to be able to work with an engine that had it in case we needed it.

Deferred rendering

During the making of "Sosincs Vége" in 2016, IR came up with a bunch of scenes that felt like they needed to have an arbitrary number of lightsources to be effecive; to this end I looked into whether I was able to add deferred rendering to the toolset. This turned out to be a bit fiddly (still is) but ultimately I was able to create a node type called the "G-buffer", which was really just a chunk of textures together, and use that as the basis for two separate nodes: one that renders the scenegraph into the buffer, and another that uses the buffer contents to light the final image.

The contents of a G-buffer; there's also additional information in the alpha channels.

Normally, most deferred renderers go with the tile-based approach, where they divide the screen into 16x16 or 32x32 tiles and run the lights only on the tiles they need to run them on. I decided to go with a different approach, inspired by the spotlight rendering in Grand Theft Auto V: Because I was mostly using point- and spot-lights, I was able to control the "extent" of the lights and had a pretty good idea whether each pixel was lit or not based on its position relative to the light source. By this logic, e.g. for pointlights if I rendered a sphere into the light position, with the radius of what I considered to be the farthest extent of the light, the rendered sphere would cover all the pixels on screen covered by that light. This means if I ran a shader on each of those pixels, and used the contents of the G-buffer as input, I would be able to calculate independent lighting on each pixel for each light, since lights are additive anyway. The method needed some trickery (near plane clipping, sphere mesh resolution, camera being near the sphere edge or inside the sphere), but with some magic numbers and some careful technical artistry, none of this was a problem.

The downside of this method was that the 8-bit channel resolution of a normal render target was no longer enough, but this turned out to be a good thing: By using floating point render targets, I was able to adapt to a high-dynamic range, linear-space workflow that ultimately made the lighting much easier to control, with no noticable loss in speed. Notably, however, I skipped a few demos until I was able to add the shadow routines I had to the deferred pipeline - this was mostly just a question of data management inside the graph, and the current solution is still something I'm not very happy with, but for the time being I think it worked nicely; starting with "Elégtelen" I began using variance shadowmaps to get an extra softness to shadows when I need it, and I was able to repurpose that in the deferred renderer as well.

The art pipeline

After doing "The Void Stared Into Me Waiting To Be Paid Its Dues" I've began to re-examine my technical artist approach; it was pretty clear that while I knew how the theoreticals of a specular/glossiness-based rendering engine worked, I wasn't necessarily ready to be able to utilize the technology as an artist. Fortunately for me, times changed and I started working at a more advanced games studio where I was able to quietly pay closer attention to what the tenured, veteran artists were doing for work, what tools they use, how they approach things, and this introduced me to Substance Painter.

I've met Sebastien Deguy, the CEO of Allegorithmic, the company who make Painter, way back both at the FMX film festival and then in 2008 at NVScene, where we talked a bit about procedural textures, since they were working on a similar toolset at the time; at the time I obviously wasn't competent enough to deal with these kind of tools, but when earlier this year I watched a fairly thorough tutorial / walkthrough about Painter, I realized maybe my approach of trying to hand-paint textures was outdated: textures only ever fit correctly to a scene if you can make sure you can hide things like your UV seams, or your UV scaling fits the model - things that don't become apparent until you've saved the texture and it's on the mesh.

Painter, with its non-linear approach, goes ahead of all that and lets you texture meshes procedurally in triplanar space - that way, if you unwrapped your UVs correctly, your textures never really stretch or look off, especially because you can edit them in the tool already. Another upside is that you can tailor Painter to your own workflow - I was fairly quickly able to set up a preset to my engine that was able to produce diffuse, specular, normal and emissive maps with a click of a button (sometimes with AO baked in, if I wanted it!), and even though Painter uses an image-based lighting approach and doesn't allow you to adjust the material settings per-textureset (or I haven't yet found it where), the image in Painter was usually a fairly close representation to what I saw in-engine. Suddenly, texturing became fun again.

An early draft of the bus stop scene in Substance Painter.

Depth of field

DOF is one of those effects that is nowadays incredibly prevalent in modern rendering, and yet it's also something that's massively overused, simply because people who use it use it because it "looks cool" and not because they saw it in action or because they want to communicate something with it. Still, for a demo this style, I figured I should revamp my original approach.

The original DOF I wrote for Signal Lost worked decently well for most cases, but continued to produce artifacts in the near field; inspired by both the aforementioned GTAV writeup as well as Metal Gear Solid V, I decided to rewrite my DOF ground up, and split the rendering between the near and far planes of DOF; blur the far field with a smart mask that keeps the details behind the focal plane, blur the near plane "as is", and then simply alphablend both layers on top of the original image. This gave me a flexible enough effect that it even coaxed me to do a much-dreaded focal plane shift in the headphones scene, simply because it looked so nice I couldn't resist.

The near- and far-fields of the depth of field effect.

Screen-space reflections

Over the summer we did a fairly haphazard Adjective demo again called "Volna", and when IR delivered the visuals for it, it was very heavy on raytraced reflections he pulled out of (I think) 3ds max. Naturally, I had to put an axe to it very quickly, but I also started thinking if we can approximate "scene-wide" reflections in a fairly easy manner. BoyC discovered screen-space reflections a few years ago as a fairly cheap way to prettify scenes, and I figured with the engine being deferred (i.e. all data being at hand), it shouldn't be hard to add - and it wasn't, although for Volna, I considerably misconfigured the effect which resulted in massive framerate loss.

The idea behind SSR is that a lot of the time, reflections in demos or video games are reflecting something that's already on screen and quite visible, so instead of the usual methods (like rendering twice for planar reflections or using a cubemap), we could just take the normal at every pixel, and raymarch our way to the rendered image, and have a rough approximation as to what would reflect there.

The logic is, in essence to use the surface normal and camera position to calculate a reflection vector and then start a raymarch from that point and walk until you decide you've found something that may be reflecting on the object; this decision is mostly depth based, and can be often incorrect, but you can mitigate it by fading off the color depending on a number of factors like whether you are close to the edge of the image or whether the point is way too far from the reflecting surface. This is often still incorrect and glitchy, but since a lot of the time reflections are just "candy", a grainy enough normalmap will hide most of your mistakes quite well.

Screen-space reflections on and off - I opted for mostly just a subtle use, because I felt otherwise it would've been distracting.

One important thing that Smash pointed out to me while I was working on this and was having problems is that you should treat SSR not as a post-effect, but as lighting, and as such render it before the anti-aliasing pass; this will make sure that the reflections themselves get antialiased as well, and don't "pop off" the object.

Temporal antialiasing

Over the last 5 years I've been bearing the brunt of complaints that the aliasing in my demos is unbearable - I personally rarely ever minded the jaggy edges, since I got used to them, but I decided since it's a demo where every pixel counts, I'll look into solutions to mitigate this. In some previous work, I tried using FXAA, but it never quite gave me the results I wanted, so remembering a conversation I had with Abductee at one Revision, I decided to read up a bit on temporal antialiasing.

The most useful resource I found was Bart Wroński's post about their use of TAA/TSSAA (I'm still not sure what the difference is) in one of the Assassin's Creed games. At its most basic, the idea behind temporal antialiasing is that instead of scaling up your resolution to, say, twice or four times, you take those sub-pixels, and accumulate them over time: the way to do this would be shake the camera slightly each frame - not too much, less than a quarter-pixel is enough just to have the edges alias slightly differently each frame - and then average these frames together over time. This essentially gives you a supersampled image (since every frame is slightly different when it comes to the jagged edges) but with little to no rendering cost. I've opted to use 5 frames, with the jitter being in a quincunx pattern, with a random quarter-pixel shake added to each frame - this resulted in most edges being beautifully smoothed out, and I had to admit the reasonably little time investment was worth the hassle.

Anti-aliasing on and off.

The problem of course, is that this works fine for images that don't move all that much between frames (not a huge problem in our case since the demo was very stationary), but anything that moves significantly will leave a big motion trail behind it. The way to mitigate would be to do a reprojection and distort your sampling of the previous frame based on the motion vectors of the current one, but I had no capacity or need for this and decided to just not do it for now: the only scene that had any significant motion was the cat, and I simply turned off AA on that, although in hindsight I could've reverted back to FXAA in that particular scenario, I just simply forgot. [Update, January 2019: This has been bugging me so I fixed this in the latest version of the ZIP.]

There were a few other issues: for one, even motion vectors won't be able to notice e.g. an animated texture, and both the TV static and the rain outside the room were such cases. For the TV, the solution was simply to add an additional channel to the GBuffer which I decided to use as a "mask" where the TAA/TSSAA wouldn't be applied - this made the TV texture wiggle but since it was noisy anyway, it was impossible to notice. The rain was considerably harder to deal with and because of the prominent neon signs behind it, the wiggle was very noticable, so instead what I ended up doing is simply render the rain into a separate 2D matte texture but masked by the scene's depth buffer, do the temporal accumulation without it (i.e. have the antialiased scene without rain), and then composite the matte texture into the rendered image; this resulted in a slight aliasing around the edge of the windows, but since the rain was falling fast enough, again, it was easy to get away with it.

The node graph for hacking the rainfall to work with the AA code.

Transparency

Any render coder will tell you that transparency will continue to throw a wrench into any rendering pipeline, simply because it's something that has to respect depth for some things, but not for others, and the distinction where it should or shouldn't is completely arbitrary, especially when depth-effects like the above mentioned screen-space reflections or depth of field are involved.

I decided to, for the time being, sidestep the issue, and simply render the transparent objects as a last forward-rendering pass using a single light into a separate pass (like I did with the rain above) honoring the depth buffer, and then composite them into the frame. It wasn't a perfect solution, but most of the time transparent surfaces rarely pick up lighting anyway, so it worked for me.

Color-grading and image mastering

I was dreading this phase because this is where it started to cross over from programming to artistry; as a first step, I added a gamma ramp to the image to convert it from linear to sRGB. Over the years I've been experimenting with a lot of tonemap filters, but in this particular case a simple 2.2 ramp got me the result that felt had the most material to work with going into color grading.

I've been watching Zoom work with Conspiracy intros for a good 15 years now, and it wasn't really until I had to build the VR version of "Offscreen Colonies" when I realized what he really does to get his richer colors: most of his scenes are simply grayscale with a bit of lighting, and he blends a linear gradient over them to manually add colour to certain parts of the image. Out of curiousity I tried this method (partly out of desperation, I admit), and suddenly most of my scenes began coming vibrantly to life. Moving this method from a bitmap editor to in-engine was trivial and luckily enough my old friend Blackpawn has a collection of well known Photoshop/Krita/etc. blend mode algorithms that I was able to lift.

Once the image was coloured, I stayed in the bitmap editor and applied some basic colour curve / level adjustment to bring out some colours that I felt got lost when using the gradient; I then applied the same filters on a laid out RGB cube, and loaded that cube back into the engine as a colour look-up table for a final colour grade.

Color grading.

Optimizations

There were two points in the process where I started to notice problems with performance: After the first few scenes added, the demo ran relatively fine in 720p, but began to dramatically lose speed if I switched to 1080p. A quick look with GPU-Z and the tool's internal render target manager showed that the hefty use of GPU memory for render targets quickly exhausted 3GB of VRAM. I wasn't surprised by this: my initial design for render target management for the node graph was always meant to be temporary, as I was using the nodes as "value types" and allocating a target for each. To mitigate this I spent an afternoon designing what I could best describe as a dependency graph, to make sure that render targets that are not needed for a particular render are reused as the render goes on - this got my render target use down to about 6-7 targets in total for about a hundred nodes.

The final node graph for the demo: 355 nodes.

Later, as I was adding more scenes (and as such, more nodes), I realized the more nodes I kept adding, the more sluggish the demo (and the tool) got, regardless of performance - clearly, I had a CPU bottleneck somewhere. As it turned out after a bit of profiling, I added some code to save on CPU traversal time a few demos ago, but after a certain size this code itself became a problem, so I had to re-think a bit, and I ended up simply going for the "dirty node" technique where nodes that explicitly want to do something mark their succeeding nodes to render, and thus entire branches of nodes never get evaluated when they don't need to. This got me back up to the coveted 60 frames per second again.

A final optimization I genuinely wanted to do is crunch the demo down to what I felt to be a decent size, around 60-ish megabytes: The competition limit was raised to 128MB, but I felt my demo wasn't really worth that much size, and I felt I had a chance of going down to 60 without losing much of the quality - this was mostly achieved by just converting most diffuse/specular (and even some normal) textures down to fairly high quality JPG, which was still mostly smaller than PNG; aside from a few converter setting mishaps and a few cases where the conversion revealed some ugly artifacts, I was fairly happy with the final look, and I was under the 60MB limit I wanted to be.

Music

While this post mostly deals with graphics, I'd be remiss to ignore the audio which I also spent a considerable time on: because of the sparse nature of the track, I didn't need to put a lot of effort in to engineering the track, but I also needed to make sure the notes sounded natural enough - I myself don't actually play keyboards and my MIDI keyboard (a Commodore MK-10) is not pressure sensitive, so a lot of the phrases were recorded in parts, and I manually went through each note to humanize the velocities to how I played them. I didn't process the piano much; I lowered the highs a bit, and because the free instrument I was using, Spitfire Audio's Soft Piano, didn't have a lot of release, I also added a considerable amount of reverb to make it blend more into the background.

For ambient sounds, I used both Native Instruments' Absynth, as well as Sound Guru's Mangle, the latter of which I used to essentially take a chunk out of a piano note and just add infinite sustain to it. For the background rain sound, I recorded some sounds myself over the summer (usually at 2AM) using a Tascam DR-40 handheld recorder; on one occasion I stood under the plastic awning in front of our front door to record a more percussive sound of the rain knocking on something, which I then lowpass filtered to make it sound like it's rain on a window - this eventually became the background sound for the mid-section.

I've done almost no mixing and mastering on the song; aside from shaping the piano and synth tones a bit to make them sound the way I wanted, the raw sparse timbres to me felt very pleasing and I didn't feel the sounds were fighting each other in space, so I've done very little EQing; as for mastering, I've used a single, very conservatively configured instance of BuzMaxi just to catch and soft-limit any of the peaks coming from the piano dynamics and to raise the track volume to where all sounds were clearly audible.

The final arrangement of the music in Reaper.

Minor tricks

Most of the demo was done fairly easily within the constraints of the engine, but there were a few fun things that I decided to hack around manually, mostly for effect.

The headlights in the opening scene are tiny 2D quads that I copied out of a photo and animated to give some motion to the scene.

The clouds in the final scene use a normal map and a hand-painted gradient; the whole scene interpolates between two lighting conditions, and two different color grading chains.

The rain layer - obviously - is just a multilayered 2D effect using a texture I created from a particle field in Fusion.

Stuff that didn't make it or went wrong

I've had a few things I had in mind and ended up having to bin along the way:

I still want to have a version of the temporal AA that properly deghosts animated objects; the robot vacuum cleaner moved slow enough to get away with it, but still.

The cat is obviously not furry; I have already rigged and animated the model by the time I realized that some fur cards would've helped greatly with the aliasing of the model, but by that time I didn't feel like redoing the whole thing all over again, and I was running out of time.

There's considerable amount of detail in the room scene that's not shown because of the lighting - I set the room up first, and then opted for a more dramatic lighting that ultimately hid a lot of the detail that I never bothered to arrange to more visible places.

In the first shot of the room scene, the back wall of the TV has a massive black spot on it that I have no idea where it's coming from, but I got away with it.

I spent an evening debugging why the demo was crashing on NVIDIA when I realized I was running out of the 2GB memory space; toggling the Large Address Aware flag always felt a bit like defeat, but it was easier than compiling a 64-bit version.

A really stupid problem materialized after the party, where both CPDT and Zoom reported that the demo didn't work on their ultrawide (21:9) monitors: this was simply due to the lack of pillarbox support because I genuinely didn't think that would ever be needed (at the time I started the engine I don't think I even had a 1080p monitor) - this was a quick fix and the currently distributed ZIP now features that fix.

Acknowledgements

While I've did the demo entirely myself, I've received some help from other places: The music was heavily inspired by the work of Exist Strategy, while the visuals were inspired by the work of Yaspes, IvoryBoy and the Europolis scenes in Dreamfall Chapters. While I did most of all graphics myself, one of the few things I got from online was a "lens dirt pack" from inScape Digital, and I think the dirt texture in the flowerpot I ended up just googling, because it was late and I didn't feel like going out for more photos. I'd also need to give credit to my audio director at work, Prof. Stephen Baysted, who pointed me at the piano plugin I ended up using for the music, and to Reid who provided me with ample amounts of cat-looking-out-of-window videos for animation reference.

Epilogue

Overall I'm quite happy with how everything worked out (final results and reaction notwithstanding), and I'm also quite happy that I managed to produce myself a toolset that "just works". (For the most part.)

One of the things that I've been talking to people about it is postmortem is how people were not expecting the mix of this particular style, which is generally represented in demos with 2D drawings or still images or photos slowly crossfading, instead using elaborate 3D and rendering. To me, it just felt like one of those interesting juxtapositions where the technology behind a demo can be super complex, but at the same time the demo isn't particularly showy or flashy; where the technology behind the demo does a ton of work but forcefully stays in the background to allow you to immerse in the demo itself. To me that felt very satisfactory both as someone trying to make a work of art that has something to say, but also as an engineer who tries to learn and do interesting things with all the technology around us.

What's next, I'm not sure yet.

[solsarin]

how percentage is calculated in excel

how percentage is calculated in excel

Hello dear friends, thank you for choosing us. In this post on the solsarin site, we will talk about “ how percentage is calculated in excel“. Stay with us. Thank you for your choice.

How to do percentages in Excel

By The Microsoft 365 Marketing Team

Excel provides you different ways to calculate percentages. For example, you can use Excel to calculate the percentage of correct answers on a test, discount prices using various percent assumptions, or percent change between two values. Calculating a percentage in Excel is an easy two-step process. First, you format the cell to indicate the value is a percent, and then you build the percent formula in a cell.

Microsoft Excel

Turn data into insights.

Get Excel

Format values as percentages

To show a number as a percent in Excel, you need to apply the Percentage format to the cells. Simply select the cells to format, and then click the Percent Style (%) button in the Number group on the ribbon’s Home tab. You can then increase (or decrease) the the decimical place as needed. (See Rounding issues below for more information.)

In Excel, the underlying value is always stored in decimal form. So, even if you’ve used number formatting to display something as a percentage (10%), that’s just what it is—formatting, or a symbolic representation of the underlying value. Excel always performs calculations on that underlying value, which is a decimal (0.1). To double-check the underlying value, select the cell, press Ctrl + 1, and look in the Sample box on the General category.

Here are a few things to keep in mind when formatting percentages:

Format existing values

—When you apply percentage formatting to a cell that already has a number in it, Excel multiplies that number by 100 and adds the % sign at the end. So for example, if you type 10 into cell A2 and then apply the percentage number format, Excel will multiply your number by 100 to show it as a percentage (remember that 1% is one part of one hundred), so you’ll see 1000% displayed in the cell, not 10%. To get around this, you can calculate your numbers as percentages first.

For example, if you type the formula =10/100 in cell A2, Excel will display the result as 0.1. If you then format that decimal as a percentage, the number will be displayed as 10%, as you ‘d expect. You can also just type the number in its decimal form directly into the cell—that is, type 0.1 and then apply percentage format.

Rounding issues

—Sometimes what you see in a cell (e.g., 10%) doesn’t match the number you expected to see (e.g., 9.75%). To see the true percentage in the cell, rather than a rounded version, increase the decimal places. Again, Excel always uses the underlying value to perform calculations.

Format empty cells

—Excel behaves differently when you pre-format empty cells with percentage formatting and then enter numbers. Numbers equal to and larger than 1 are converted to percentages by default; numbers smaller than 1 that are not preceded with a zero are multiplied by 100 to convert them to percentages. For example, if you type 10 or .1 in a preformatted cell, you’ll see 10% appear in the cell. Now, if you type 0.1 in the cell, Excel will return 0% or 0.10% depending on the decimal setting.

Format as you type

—If you type 10% directly in the cell, Excel will automatically apply percentage formatting. This is useful when you want to type just a single percentage on your worksheet, such as a tax or commission rate.

Negative percentages

—If you want negative percentages to be formatted differently—for example, to appear as red text or within parentheses—you can create a custom number format such as 0.00%;[Red]-0.00% or 0.00%_);(0.00%).

Calculating percentages

As with any formula in Excel, you need to start by typing an equal sign (=) in the cell where you want your result, followed by the rest of the formula. The basic formula for calculating a percentage is =part/total.

In the example below, Actual Points/Possible Points = Grade %:

Say you want to reduce a particular amount by 25%, like when you’re trying to apply a discount. Here, the formula will be: =Price*1-Discount %. (Think of the “1” as a stand-in for 100%.)

To increase the amount by 25%, simply replace the minus sign in the formula above with a plus sign.

The next example is slightly more complicated. Say the earnings for your department are $2,342 in November and $2,500 in December and you want to find the percentage change in earnings between these two months. To find the answer, divide the difference between December and November earnings ($158) by the value of the November earning ($2,342).

How to Calculate a Percentage of a Number in Excel

Related Page:

Percentage as a Proportion

If you want to calculate a percentage of a number in Excel, simply multiply the percentage value by the number that you want the percentage of.

For example, if you want to calculate 20% of 500, multiply 20% by 500.

I.e. type the following formula into any Excel cell:

=20%*500

– which gives the result 100.

Note that the % operator tells Excel to divide the preceding number by 100. Therefore, the value 20% in the above calculation is evaluated as 0.2.

Further Examples of Calculating a Percentage of a Number

Example 1 – Percentages of Various Numbers

The following spreadsheet shows various percentage calculations for different numbers.

Formulas:

A

1=99% * 300

2=5% * 77

3=2.5% * 20

Results:

A

129799% of 300

23.855% of 77

30.52.5% of 20

Example 2 – Sales Tax Calculation

The following spreadsheet shows the calculation of sales tax at 22.5%, of an invoice total.

Formulas:

AB

1Invoice Total (before tax):1240

2Sales Tax:=22.5% * B1

3Invoice Total (after tax):=B1 + B2

Results:

AB

1Invoice Total (before tax):1240

2Sales Tax:279

3Invoice Total (after tax):1519

For further examples of Calculating Percentages of Numbers in Excel, see the Microsoft Office website.

Or, for an overview of different types of percentage calculation, see the Percentages In Excel page.

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Features

Basic operationMain article: Spreadsheet

Microsoft Excel has the basic features of all spreadsheets,[6] using a grid of cells arranged in numbered rows and letter-named columns to organize data manipulations like arithmetic operations. It has a battery of supplied functions to answer statistical, engineering, and financial needs. In addition, it can display data as line graphs, histograms and charts, and with a very limited three-dimensional graphical display. It allows sectioning of data to view its dependencies on various factors for different perspectives (using pivot tables and the scenario manager).[7][8] A PivotTable is a powerful tool that can save time when it comes to data analysis.[9] It does this by simplifying large data sets via PivotTable fields that are also known as “the building blocks of PivotTables.

Visual Basic for Applications

“[10] It has a programming aspect, Visual Basic for Applications, allowing the user to employ a wide variety of numerical methods, for example, for solving differential equations of mathematical physics,[11][12] and then reporting the results back to the spreadsheet. It also has a variety of interactive features allowing user interfaces that can completely hide the spreadsheet from the user, so the spreadsheet presents itself as a so-called application, or decision support system (DSS), via a custom-designed user interface, for example, a stock analyzer,[13] or in general, as a design tool that asks the user questions and provides answers and reports.[14][15] In a more elaborate realization, an Excel application can automatically poll external databases and measuring instruments using an update schedule,[16] analyze the results, make a Word report or PowerPoint slide show, and e-mail these presentations on a regular basis to a list of participants. Excel was not designed to be used as a database.[citation needed]

Microsoft allows for a number of optional command-line switches to control the manner in which Excel starts.[17]

FunctionsSee also: Microsoft Power Fx

Excel 2016 has 484 functions.[18] Of these, 360 existed prior to Excel 2010. Microsoft classifies these functions in 14 categories. Of the 484 current functions, 386 may be called from VBA as methods of the object “WorksheetFunction”[19] and 44 have the same names as VBA functions.[20]

With the introduction of LAMBDA, Excel will become Turing complete.[21]

resource: wikipedia

[davidrsmithlove]

Fit for Format – Forget Content Marketing Without This

When talking about content marketing, the majority of people automatically think of blog posts. And sure, text is one of the leading formats when it comes to content. It’s easy to produce, inherently supports SEO, is simple to update, and can be repurposed in almost countless ways.

However, it’s far from being the only format that matters. In fact, in 2021, it could be said that several other ones deserve much more of your attention.

So how can marketers find the absolute best format for their goals? 

First, they need to understand that putting together a content marketing strategy cannot be approached as a step-by-step checklist. No guide can work ubiquitously, simply because different brands have different goals, distribution channels, and target audiences. For this reason, to get a marketing plan that truly works, marketers must consider the specific audience they’re targeting. Then they must develop a plan of action based on that audience’s preferences and the goals they have in mind. 

And that means finding the best fitting format for each distribution channel and intent.

How Buyers Consume Content

Last year saw a dramatic increase in the time people spent in front of a screen. According to DoubleVerify, the average screen time in 2020 was 6 hours and 59 minutes, with streaming services seeing notable usage boosts. Another resource, App Annie, states that the most used apps in the first quarter of 2020 included Snapchat, Twitch, and TikTok for Gen Z, clearly indicating that some content formats drew more attention than others.

For marketers, this probably isn’t too much of a surprise. 

Research from 2020 shows that the most invested-in format in 2019 included video, which was closely followed by blogs and eBooks. Usage statistics also reveal that social media apps remained the most used during the past 12 months, with TikTok leading the race.

All of this information is in line with the data we’ve had access to for a while. For example, WordPress states that there are 70 million new posts on its platform each month (and that’s just for blogs that use WP). And even back in 2019, 500 hours of video were being uploaded to YouTube every minute. 

Naturally, this type of knowledge should have a significant impact on content marketing strategies. More importantly, it should help inform the decisions marketers make regarding formats. After all, people don’t go to YouTube to read a text – they go there to watch videos on topics of interest. 

So, if your target audience is showing a preference for select platforms, that’s where you’ll have to rank if you want to stand a fighting chance of effectively grabbing their attention.

The Top Formats in 2021

Blogs

Though text posts may not be the hippest way to reach customers, they still work extremely well. And that’s no surprise.

Let’s consider the fact that the average person makes around 3-4 Google searches per day. We also know that 8% of all Google queries are phrased as questions. Bearing this in mind, it’s quite evident that providing answers makes for an excellent strategy to reach new customers. And blogs are still the best way to do that, seeing how videos get 6.3% of clicks and images just 3%.

In 2021, however, the way to get text content to work won’t be to churn out daily blog posts, stuffing them with keywords, or building backlinks from shady sites. Instead, it’ll be to pay closer attention to user queries, provide valuable information, and hopefully, win a spot in the Featured snippets and People also ask sections of SERPs.

Another thing to keep in mind about producing text is that, in 2021, longer is better. The average 800-word post is no match to longer articles. In fact, according to Semrush, posts that contain 7000+ words get the most average unique pageviews and shares.

Of course, you don’t have to write an eBook for each topic you cover. But do try to hit that sweet spot between 1500 and 2000 words to get the best results. Then, if you’ve got more to say on the subject offer a gated resource that will further educate your audience. A good example of this can be seen in Skillcrush’s post on remote work. At the bottom of the post, they have an email capturing lead magnet directly related to the remote working topic.

image source: skillcrush.com

Videos

We’ve already covered the way consumers are shifting to multimedia-oriented platforms. In fact, on all the popular social networks, video posts tend to get the highest engagement rates, making them an excellent investment for marketers.

However, there’s a significant contrast between formats when producing for different distribution channels.

Long-form videos work best for YouTube. On this platform, the average length of a video is 11.7 minutes, with some creators producing content three times that length. Seeing how the network accounts for 99.9% of Google’s video traffic, as well as its popularity across multiple generations, it’s a good investment for brands that want to take a step up from blogs.

Vat19, for example, bases its marketing strategy on creating entertaining videos that center around its products. Following current trends and adopting a friendly voice, they’re getting millions of views and thousands of comments, proving that they’ve chosen the ideal format to reach their target audience.

Still, most other distribution platforms display a preference for shorter creations. Instagram’s video limit is 60 seconds, as is Snapchat’s. In December 2020, TikTok started testing a longer 3-minute format. But that’s still multiple times shorter than the average on YouTube. So, taking everything into consideration, it’s clear that short-form video is the way to go for most platforms.

So how can marketers make a limited format work in their favor?

Well, one way would be to invest in content that lends itself to visual representation. For example, a company such as Joi can greatly benefit from transforming its recipes page into a series of TikTok posts showing the preparation process. As most recipes are easy-to-follow, they require no in-depth explanations and can fit into the traditional 60-second limitations.

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Vegan Samoa Bars

Happy Friday from us to you! Recipe is in the comments. #veganrecipes #vegandessert #madewithjoi #addjoi #healthyrecipes

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Visuals

Then there’s the most sought-after digital asset out there: images. It’s no secret that visual information boosts any post’s performance. Articles with images get 94% more views, social media posts get higher engagement rates, and consumers make purchasing decisions based on photos.

But the thing is, marketers aren’t necessarily making the most of visuals.

According to Venngage, as many as 40% of companies use stock photos, a practice that can hardly be counted as a viable content marketing strategy. Moreover, visuals created for one distribution channel don’t necessarily have to work for another.

As an example, look to mattress brand Zoma. Comparing the Instagram performance of their posts, it’s easy to notice that the visual content reposted from their website gets several times fewer comments and likes than the images created specifically for the platform. What’s more, their best-performing posts include those made with a clear strategy in place, such as their athlete spotlights that make smart use of user-generated content.

image source: instagram.com

Industry Insights

As we move through the best ways to utilize digital formats in your content marketing campaigns, it’s crucial not to disregard any brand’s most valuable asset: its experience and know-how.

Though not necessarily appropriate for social media sharing (unless in the format of infographics), industry insights can and should play a role in your marketing plan. In addition to offering eBooks, white papers, research reports, and survey results on their websites, businesses can also build their reputations around being a trustworthy source of information.

For example, Deloitte’s content marketing strategy is based around the sole idea of positioning themselves as the go-to resource in a wide range of business-related topics. Their extensive Insights page offers resources on anything – from workspace design to cybersecurity in the electric power sector. 

image source: deloitte.com

But their most valuable digital assets include their in-depth reports. These are available to download to anyone in exchange for a name and email address, making them an exceptionally successful lead generation method.

The Alternatives

Although we’ve covered the four most popular online content categories, there are still quite a few options out there. And they can be just as effective at getting you the desired results as the traditional formats.

Podcasts, for example, are becoming more popular every year. According to Statista, the number of monthly active podcast listeners is expected to hit 164 million by 2024, more than doubling over five years. The e-learning market is growing as well, with an average annual growth rate of 9.1%.

Then, there are the more innovative formats you could explore. An interactive map, such as the one created for the 2016 Rio de Janeiro Olympics, is an excellent example of what can be done with some basic information and a creative approach.

image source: rio2016interactivemap.com

Conclusion

There are numerous options brands can explore if they want to make content marketing work in their favor. In fact, being agile in adopting novel trends and brave enough to experiment with lesser-known methods makes for a great strategy. 

Of course, that doesn’t mean disregarding traditional content formats like blogs. But it does necessitate a willingness to experiment and a high level of diligence when doing research and measuring results. Because, in the end, the best way to find what works best isn’t to follow advice. It’s to try things out and make data-based decisions that will work towards a predetermined goal.

Get a free consultation

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Vidnami Reviews - Eleven Things To NOT Do In Video Marketing

Vidnami Reviews - Eleven Things To NOT Do In Video Marketing

Vidnami Review: Some of the best beneficial on-line projects for business seeking brand-new recruits is how to generate a purchases video. The sales video is a digital representation of the business's product or even solution. A well-written, engaging video will definitely certainly not only receive possible customers taking a look at a service's website, however it will certainly also promote all of them to produce a purchasing choice, depending on to just how they recognize the video's content. Creating a good impression is actually important. Just how to produce a purchases video is actually not an easy activity, but along with the assistance of some valuable video production software, one can make a video that will absolutely work in recording prospective clients and enticing them that a particular organization is a suitable choice for them.

Visit the link here for the best Video Creating Software: https://linktr.ee/vidmarketing

There are plenty of providers that provide video development companies for those thinking about just how to produce a sales video. The crucial to discovering the correct video development company to partner with is actually to research the different possibilities they deliver, both in phrases of costs and also content. Seek firms that give extensive solutions, such as editing and enhancing, initial music, as well as visuals concept. For those thinking about how to create a purchases video, it is actually necessary to possess a well-rounded outstanding video, one that is professional-looking plainly conveys the notification, and ensures the provider's trademark name.

Video Marketing Made Simple for Any Business

Once an individual has chosen to create a purchases video, she or he needs to have to develop what form of video are going to be actually very most reliable. There are numerous different forms of videos, consisting of commercials, demos, item demonstrations, and teleseminars. Developing a video that interacts leads, supplies relevant information and also urges customers to create a buying choice takes a various capability than developing a marketing video or purchases discussion.

When looking at how to develop a video, it is vital to know which kind of video is actually very most proper. A teleseminar supplies the greatest return on expenditure considering that prospective consumers can easily listen to as well as pick up from a specialist in real-time. Vidnami, While lots of people prefer to see videos during the course of the training course of the time, others delight in viewing videos at certain opportunities, including when they are relaxing or resting. Videos should be actually developed around the requirements of the intended reader. If the viewers is actually more mature, for example, a video presenting somebody opening a jar of beer would certainly be much more helpful than a video of the same guy selling tires to teenagers.

Advantages of Online Video Marketing!

To discover just how to create a purchases video, the very best measure is actually to go to a site that provides instruction or even examination solutions. These web sites frequently feature online video calls with effective online marketers that can easily assist individuals discover exactly how to develop a professional video. They will certainly show people exactly how to select the ideal background songs and also monitor format, along with just how to integrate captivating graphics and also sound impacts. An additional great information is actually how to create a purchases video for a web site. This source will feature videos from companies like JVZoo, which give instruction on how to use YouTube and various other video-sharing services to advertise services and products.

The creation of a video is actually a two-step procedure, depending upon the reader and the targeted information. For instance, a video for an overall "individual" will likely be different than one for an individual looking to obtain a watercraft. The tone of the video and the language made use of are various also. The message needs to be actually very clear and also concise so that viewers will certainly know the planned significance of the content. Having said that, videos need to likewise be actually properly designed so that potential clients are going to prefer to watch them. Customers will create a judgment about a video based on the appearance of the video and the quality of its own vocal.

Video Marketing Strategy: Determining What Will Work for Your Audience

Vidnami testimonial, There are actually lots of methods exactly how to develop a purchases video. The 1st step is to select the subject matter, which will determine the design and also content of the video. Next, generate a title that will detail the content of the video in one of the most efficient way. Videos must be actually enjoyable and informative to store the viewer's focus while they are actually knowing something.

The moment you have a short however appealing sales video, it is opportunity to provide it to web sites that permit folks to discuss videos online. Some websites need a video to be actually submitted for a particular function, while others simply want a basic one. It is necessary that your sales video presents real people instead of merely a faceless business. You can easily even put in little clips of recommendations coming from real customers to prove that you can easily provide worth to your clients. This how to develop a sales video tutorial will aid you make a stimulating sales video that will certainly maintain viewers seeing as well as curious about what you need to claim.

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Vidnami Reviews - Eleven Things To NOT Do In Video Marketing

#vidnami #vidnamireview #vidnamireview2021

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300+ TOP MS EXCEL Interview Questions and Answers

MS EXCEL Interview Questions for freshers and experienced :-

1. What is Microsoft Excel Microsoft Excel is said to be a spreadsheet application or an electronic worksheet that is helpful for storing, analyzing data, manipulating data, and organizing reports. 2. Provide the different types of data formats available in Excel Accounting, Date, Percentage, Number, and Text are the different data formats available in Excel. 3. Define Format Painter If you want to copy the format of a cell, text, image etc and apply on another text, the Format painter is used. 4. Define cells in Excel The place where we store the data is called a cell. 5. Why to use comments in Excel? Comments in Excel are used to describe a formula given in a cell and leave notes for the users for any extra/special information. 6. How will you add comments in Excel? To add comments in Excel, perform the below actions: Right-click on the cell Select “Insert” from the toolbar Click “Comment”. Comment box appears. You can enter the required information here. 7. List out the charts available in MS Excel Pie, Bar, Scatter, Line are some of the available charts in MS Excel, which is useful to provide graphical representation of a report/analysis. 8. What is Ribbon in Excel A specific area that runs at the top of the application, comprised of toolbar and menu items is called a Ribbon. There are various tabs available in ribbon containing a set of commands to use in the application. 9. What is the shortcut key to hide the ribbon in Excel? Ctrl+F1 is the shortcut key to hide the ribbon in Excel 10. How will you protect a sheet in Excel? To protect the worksheet in Excel, navigate to Menu bar -> Review -> Protect sheet -> Password. Provide a password to protect the worksheet and avoid copying the data.

MS EXCEL Interview Questions 11. What is the function used to get the total of columns and rows in Excel? To get the total of columns and rows in Excel, use the function ‘SUM’. 12. How many report formats are available in Excel? Report, Compact and Tabular are the formats available in Excel. 13. What is the use of ‘IF’ function in Excel? To verify whether the conditions are true or false, the function ‘IF’ is used in Excel. 14. Give the advantage of Look Up function in Excel To return a value for array, you can use the function Look Up 15. What is the shortcut key to delete the blank columns? To delete the blank columns in Excel, press Ctrl+-. 16. How many rows and columns are present in Microsoft Excel 2013? There are 1048576 rows and 16384 columns in Microsoft Excel 2013. 17. Provide the syntax for VLookUp The syntax for VLookUp is given below: VLOOKUP(lookup_value,table_array,col_index_num,) 18. How the errors are highlighted in Excel? The different errors displayed in Excel are #REF!, #DIV/0!, #NUM, #N/A, #NAME, and #VALUE!. 19. While evaluating formulas in Excel, what is the operations order used? PEMDAS is the acronym given for the order of operations in Excel. P – Parenthesis/ Brackets E – Exponentiation (^) M – Multiplication D – Division A – Addition S – Subtraction 20. Provide the major functions performed in Excel The major functions performed in Excel are SUMIF, INDEX/MATCH, VLOOKUP, IFERROR and COUNTIF. 21. In excel, what is the function used to get the length of a string? Use the function ‘LEN’ to find the text string length. 22. Describe volatile functions When there is a modification performed in the worksheet, make use of volatile function to recalculate the formula repeatedly. 23. Provide the list of volatile formulas TODAY(), NOW(), and RAND(. are the highly volatile formulas. INDIRECT(), OFFSET(), INFO(), and CELL(. are the other volatile formulas. 24. Provide the shortcut for find and replace Ctrl+F is the shortcut key to open the find tab and Ctrl+H is the shortcut to open find and replace tab. 25. How will you open the spellcheck dialog box using a shortcut key? To open a spell-check dialog box, the shortcut key is F7. 26. To perform auto-sum on the rows and columns, what is the shortcut? ‘ALT=’ is the shortcut to perform auto-sum on the rows and columns. 27. How will you open a new Excel workbook using a shortcut key? Ctrl+N is the shortcut to open a new Excel workbook. 28. Can you give us the different sections in a Pivot Table? Filter Area, Columns Area, Values Area, and Rows Area are the sections available in Pivot Table. 29. What is Slicer in Excel The 2010 version Excel has the feature called Slicer in Pivot Table. With the help of Slicer in Pivot table, users can filter the data while selecting one or more options in slicer box. 30. Who designed the Bullet Chart? Stephen Few is a dashboard expert who designed Bullet Charts and this chart has been extensively acknowledged as one of the topmost graphical representation to show the performance report. 31. What are the different types of data filter available in Excel? Date filter, Text Filter and Number Filter are the different types of data filter available in Excel. 32. What are the popular methods to transpose a data set in Excel? Using Transpose function and Paste Special Dialog Box are the two (2. methods to transpose a data set in Excel. 33. Is it possible to remove duplicates in Excel from a data set? There is an in-built feature in Excel to remove duplicates from a data set. Steps to remove duplicates is given below: Select Data -> Select ‘Data’ tab -> Click ‘Remove Duplicates’. 34. Provide the two macro languages available in MS Excel Visual Basic Applications (VBA. and XLM are the two (2. macro languages available in MS Excel. 35. Mention the event used to check the status of a Pivot Table modification Use the event ‘PivotTableUpdate’ to check the status of a Pivot Table modification in a worksheet. 36. What is the syntax of SUBSTITUTE function in Excel? Syntax of SUBSTITUTE function in Excel: ‘SUBSTITUTE(text, oldText, newText, )’ 37. What is the syntax of REPLACE function in Excel? Syntax of REPLACE function in Excel: REPLACE(oldText, startNumber, NumberCharacters, newText) 38. What are the keys used to move to the previous worksheet in Excel? The keys Ctrl + PgUp is used to move to the previous worksheet in Excel 39. What are the keys used to move to the next worksheet in Excel? The keys Ctrl + PgDown is used to move to the previous worksheet in Excel 40. Which filter is used to analyse the list that is employed with database function? Advanced Criteria Filter is used to analyse the list employed with database function. 41. What is the shortcut key to minimize the workbook? The keys ‘Ctrl+F9’ is the shortcut key to minimize the workbook. 42. How will you cancel an entry using the shortcut key? ‘Esc’ key is used to cancel the entry in Excel. 43. Will we be able to change the font and color of the multiple sheet tabs? Yes, we can easily change the font and color of the sheet tabs in Excel. 44. What are the key elements to give a best dashboard? The key elements such as Minimum distractions, visual presentation of information, easy to communicate, and provide useful data to the business stands out to be the best dashboard. 45. What are the new enhancements available in Excel latest version? Slicers, Tables, IFERROR, Powerpivot, and Sparklines are the new enhancements available in Excel latest version. 46. Is it possible to close all the open excel files at a time? Yes, it is possible to close all the open excel files at a time. 47. In Excel, what is Name Manager? We give a name for a cell or a Range which is called Name Manager. Using the Name manager, Table gets managed. 48. Which symbol is used to lock or fix the reference? The symbol ‘$’ is used to lock or fix the reference. 49. What is the advantage of Freeze panes in Excel? If you want to lock a specific column or row, Freeze panes can be used. 50. Do you think we have unique address for each cell? Yes, we have a uniue address for each cell based on the value of the row and column. MS EXCEL Questions and Answers Pdf Download Read the full article

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console.debug('TRINITY_WP', 'Skip player from rendering', 'is single: , is main loop: 1, is main query: 1');console.debug('TRINITY_WP', 'trinity_content_filter');

Evernote facilitates to Sync & organize, web clipper, templates, PDF & doc search, scan, team up, handwriting search, and application integration of applications. It helps to manage your notes, docs, to-do lists, etc. There are some good Evernote alternatives available now.

However, the application is not perfect in every aspect such as; difficult to export files (it may require technical skills), and encrypted notes facility is not available. Furthermore, it has restricted formatting and long load time.

Here are some enormous Evernote alternatives available

Turtl

An application (Turtl) allows you to manage and keep notes, credentials, pictures and passwords. Share the stuff with your team and friends easily.

Features:

High security through high-end cryptography

Better organization and easy search

Sync on different devices

TeXmath rendering facility.

Share your data safely

Backup your data through import/export

Markdown format lets you write text with ease

Turtl has limited free version with 50MB storage data facility along with 3 collaborative persons. However, 10GB note data with 10 support personals come in $3/month and 50GB with 50 people charged at $8/month.

Turtl has some great features which are missing in Evernote. Such as; High-end security, TeXmath rendering, backup, writing formats, Multi translation, RTL text support, shortcut keys and open source server etc. Nevertheless, it does not provide offline access to data as Evernote provides. Also, you cannot add team members to collaborate. Turtle does not work appropriately in the Windows version.

Bear

It’s never been so easy to write superbly on Mac, iPhone and pad before Bear app. You can protect your notes, link notes and use hashtags to organize, use themes, dark mode, edit and export.

Features:

Stylish themes and typography

Rich preview

Export documents through multi options

Secure data through Face ID

Intelligent data recognition, Hashtags and linking notes

Sync your data easily

The basic version is free, $1.49 pm and $14.99 annually subscription.

Bear is more versatile as compared to Evernote; as it provides a verity of themes, typography and an affluent interface. It not provides better linking facilities across different notes but also provide high-end security along with data recognition feature. However, it does not facilitate bringing the team together, integration with other apps and scan of documents.

3)      Dropbox Paper

Dropbox Paper is like an online word processor, enables you to collaborate with teams, share documents, file, assignment, agenda, edit, brainstorm t the same place. Real-time user experience gives you the freedom to handle the documents/content and layout.

Features:

Meeting Notes: Online collaborative meeting can be planned

Launch Plans: Manage timelines, set milestones, to-do list and approval management

Brainstorm: Real-time idea discussion, visual representation of data (YouTube, Pinterest)

Product Spec: Clear picture of products, objectives, customer feedback.

Creative Brief: You can administer work with clients, share deliverables and have a response

Dropbox has the following plans:

Free Version: Up to 2.5GB

Plus Version:  2TB (2000GB) at $9.99/month

Professional: 3TB (3000GB) at $16.58/month

Business: it has two plans (Standard and Advanced)

Standard package: 5TB at $12.50/month/3 users

Advanced package: Unlimited space at $20/ month/3 users

Enterprise: Customer are given special custom plans with admin support

If we compare it with Evernote, dropbox has somehow similar features but with great value addition. Dropbox provides immense space to customers as compared to Evernote (2.5 GB as compare to 60MB in free, 2 and 3TB as compare to 10GB in professional, and 5TB/3 users as compare to only 20 GB/ 2 users respectively).

Dropbox let their customers convert the notes automatically into the valued presentation. It also works like your project manager.

However, it does not works offline only on the web. But it works offline on the mobile app (you can edit, save documents)

Google Keep

Google has launched a very user-friendly application which is the best alternative to Evernote. It has a simple user interface with multiple options to keep the notes. As you can add images, colors, date, set reminders, put labels, voice memos, and many more options. Google keeps gives you the freedom to sync across your devices.  It is easy to search any of you note using filters and colors, images, or audio attributes.

Features

It has a very simple interface

Quickly can search for notes

You can access your notes on your devices because of the sync facility.

You have the freedom to save your notes in multiple formats like images, text, audio, etc.

Most of all you can color your specific notes

Notes can fully be organized in a way you want

The handwritten facility is available with colorful brushes.

You can only set reminders and to-do list

Google keep is a free application

Rich text formatting supported

However, it does not have a variety of themes, less collaborative and no windows desktop & Mac application.

Pricing

It is totally free application.

Microsoft OneNote

Microsoft OneNote app is the great interface featured note-taker that allows you to well organize your data through various sections and pages. Now you can navigate among various sections easily to search data. It provides you the facility to rewrite your notes, can highlight with color, and can use across your all devices through sync option. This application allows you to collaborate and share ideas together.

 Features

It allows adding sticky notes

Organize your data on different pages and folders

Data formats such as text, audio, memos, and to-do list

Encrypted data before sharing

Collaboration facilities (team members can collaborate, comment)

Theme customization on desktop

Handwritten prop up

Easy sharing through emails

Shortcut versatility available

However, as compared to desktop version, mobile version is not much interactive. Task administration is bit difficult because it does not sort notes automatically.

Pricing

Right now it is free of cost. Previously it was only available to users of Microsoft Office 365.

Comparison of the first 3 applications with Evernote:

Features Evernote Alternatives Evernote Turtl Bear Dropbox High End Encryption No Yes Yes Yes Data Sync Yes Yes Yes Yes Price          Basic/Free Free 60MB Free 50MB Free Free 2.5GB          Professional $7.99/M 10GB $3/M 10GB $1.49/M $16.58 3TB          Business $14.99/M 20GB $8/M 50GB $14.99/p.a $12.5 5TB Themes Yes Yes Yes Yes Offline (Edit, access) Yes No No No for web/Yes for mobile app

The post Best Evernote Alternatives You Should Try in 2020 appeared first on AppStoryOrg.

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Bio-Well - model of GDVCAMERA

Bio-Well by Natalja Romanova, Steve Grantowitz and "Dr." Orlov

Bio-Well - one of the models of GDVCAMERA Bio-Well 2.0 available Bio-Well Reviews here GDVCAMERA - Instrument to reveal Energy Fields of Human and Nature Bio-Well is a tool based on Gas Discharge Visualization technique (Kirlian effect, Electro-Photonic Imaging, etc) made specially for express-assessment of the functional or energetic state of a person. Interpretation of the scans is based on Traditional Chinese Medicine (TCM), Ayurveda and many scientific and clinical researches made throughout 20 years. It allows to foresee the functional disorders and to take preventive actions before the illness takes place. It is fast, visual and easy to use.

Bio-Well has been developed by an international team led by Dr. Konstantin Korotkov and brings the powerful technology known as Gas Discharge Visualization technique to market in a more accessible way than ever before. The product consists of a desktop camera and accompanying software. Accessory attachments are also available for purchase, GDV Sputnik to conduct Environment and BioClip scans. Accessory attachments are also available for purchase to conduct environment and object scans. GDVCAMERA Bio-Well and GDV Sputnik

GDV Technique is the computer registration and analysis of electro-photonic emissions of biological objects (specifically the human fingers) resulting from placing the object in the high-intensity electromagnetic field on the device lens. When a scan is conducted, a weak electrical current is applied to the fingertips for less than a millisecond. The object’s response to this stimulus is the formation of a variation of an “electron cloud” composed of light energy photons. The electronic “glow” of this discharge, which is invisible to the human eye, is captured by the camera system and then translated and transmitted back in graphical representations to show energy, stress and vitality evaluations.

Bio-Well - model of GDVCAMERA

ABOUT Professor Konstantin Korotkov

Dr. Konstantin Korotkov is an inventor of GDVCAMERA. He is a leading scientist internationally renowned for his pioneering research on the human energy field. Professor Korotkov developed the Gas Discharge Visualization technique, based on the Kirlian effect. More on DrK website: Professor Konstantin Korotkov HOW DOES BIO-WELL WORK? Using the powerful technology of Gas Discharge Visualization, Bio-Well illustrates the state of a person’s energy field. When a scan is taken, high intensity electrical field stimulates emission of photons and electrons from human skin; powerful imaging technology captures photon emissions given off by each finger. The images are then mapped to different organs and systems of the body, tapping into Chinese energy meridians. The images created using the Bio-Well system are based on the ideas of Traditional Chinese Medicine . This concept was first proposed by Dr. Reinhold Voll in Germany, later further developed by Dr. Peter Mandel, and then clinically verified and corrected through 18 years of clinical research by a team led by Dr. Konstantin Korotkov in St. Petersburg Russia.

Bio-Well Reviews here

Bio-Well utilizes a weak, completely painless electrical current applied to the fingertips for less than a millisecond. The body’s response to this stimulus is the formation of a variation of an “electron cloud” composed of light energy photons. The electronic “glow” of this discharge (invisible to the human eye) is captured by an optical CCD camera system and then translated into a digital computer file. The data from each test is converted to a unique “Photonic Profile”, which is compared to the database of hundreds of thousands of data records using 55 distinct parametric discriminates, and charted so that it is available for discussion and analysis. A graph of the findings is presented as a two-dimensional image. To study these images, fractal, matrix, and various algorithmic techniques are linked and analyzed. BENEFITS State-of-the-art, sleek camera that doesn’t require a power source. It simply connects to your computer with USB-cable (included) Conduct scans, view results and access previous scans through the sophisticated Bio-Well accompanying software Monitor your energy state throughout time in order to track your responses to physical and mental exercises, response to weather changes, different loading Monitor the energy history of your family and friends Customize your experience by only paying for the scan types and data views you need with three subscription level options Store historical scans for as long as you’re a subscriber FEATURES The scanning process is quick, easy and non-intrusive… do it daily for best results! A powerful tool that provides you with a wealth of rich data to help identify areas to tend to as you work towards personal coherence Get real time feedback on what factors – positive and negative ���affect your energy state System provides instant graphic representations of the data to provide easy reference and interpretation. Displays data in an easily understood format using graphic representations; placing indicators within the outline of the human form for ease of discussion View each scan in a variety of interesting ways with up to seven result display options Save or print a report containing all data points of each scan Save or print your results with one click With the Sputnik and accessory pack add-ons, measure environment and the affect of objects on your energy too! The BioWell Accessory Pack (Calibration Pack) includes two attachments that will allow additional scan types to be done. bio-well practitioner near me, bio well software download, bio well chakra, bio well assessment, bio well training, biowell app, biowell research, gdv camera amazon, bio well assessment, Bio-Well Accessories See also: BIO-WELL Calibration GDV SPUTNIK (Bio-Well Sputnik)

GDV Sputnik GDV Sputnik allows for the energy of an environment to be read. For example, test the energy of a room before, during and after you meditate to see how energy levels change. See also: special website about GDV Sputnik BIOCOR is a unique device that aids in shifting and correcting your energy state and balance through the use of high frequencies. This device can be used independently from BioWell or it can be used in conjunction with the Chakra audio setting in the software. You can download BIO-WELL user manual here: Academia.edu GDV (Bio-Well) Software

GDV (Bio-Well) Software SPECS Product contents: Bio-Well device, USB cable, Finger Insert, Large Finger Insert, Lens Cleaning Cloth, Calibration Unit, Calibration Cable, Calibration Stand Device dimensions: 4.5” l x 4.75”w x 4.5”h Device weight: Bio-Well: 2.25 lbs, Calibration Pack: .45 lbs SYSTEM REQUIREMENTS Mac OS X 10.6 and higher Only 64 bit version Does not include iPads The Bio-Well device and software have been optimized for utilization with PC computers running a Windows operating system as well as for Mac OS X systems. Many of our customers do successfully utilize Bio-Well with Mac OS X, but some have experienced inconsistent operation, which may be due to interference by various programs installed on individual computers. The Bio-Well Team endeavors to increase support for Mac in our ongoing software updates. For those customers who may encounter issues when using Mac OS X, we recommend consideration of a secondary Windows-based system as an alternative platform. We further recommend, to all Bio-Well users, implementation of a regularly-scheduled calibration regiment which is essential for accurate and reproducible results and/or changes of environment. Windows XP and higher Does not include metro style (desktop applications only) Tablets with Windows 8 are supported BIO-WELL GETTING STARTED Order Bio-Well instrument from your local distributor or from our website directly.Download free software for Mac or Windows.Connect your Bio-Well to the computer via USB port.Open Bio-Well software and test free demo accounts.Create your subscription at www.bio-well.com.Start using Bio-Well with your login and password. Presented above descriptions demonstrate basic principles in using Bio-Well instrument. Practical experience and different experiments will give you full confidence in using the Bio-Well instrument, and you will find many interesting and practical applications for the well-being of yourself, your family and your friends. The areas of Bio-Well applications are only under investigation and we need your feedback and advices how we may improve this device and software. History of GDVCAMERA Bio-Well Reviews Disclaimer: Bio-Well is not a diagnostic tool. Consult your doctor for any health-related questions.©2014-2018 Bio-Well https://www.gdvplanet.com/product/gdvcamera-bio-well-course/ Read the full article

[manufacturing-processes]

Additive Manufacturing Process Chain

Every manufacturing process passes through a certain sequence of tasks. 3D printing machines emphasize the simplicity of this job sequence. These machines are divided by their cost, simple to use and ability to be placed in an office or home environment.  The larger 3D printers are suitable for industrial purposes. It can produce a wide variety of object but it also needs an experienced operator and also careful installation of the machine.

Here we go through the different stages of the additive manufacturing process. The objective is to allow you to understand the difference between the 3D printer, their working method and it helps you to identify the best fit 3d printer for your project.

Before we jump into 3D printing manufacturing process chain, let’s take a quick overview of term ‘additive manufacturing’.

Additive manufacturing is the advanced technology that produces 3D objects by adding layer upon layer of metal rather than a traditional machining process where material is removed. For more information about additive manufacturing, you can check out this link Additive manufacturing

Here we are going to discuss the 8 steps in the additive manufacturing process.

·        Conceptualization and CAD

·        Conversion to STL/AMF

·        Transfer and manipulation of STL/AMF file to 3D printer

·        Machine setup

·        Build

·        Part removal and Cleanup

·        Post-processing of part

·        Application

Above mentioned sequence is generally applied to all additive manufacturing technologies but there will be some variations according to part and its applied additive technology.

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Conceptualization and CAD

 The product development process begins with the idea, how the product will glance and function. The concept of the product can be done in many forms, like text, representation of sketches and 3d models.

If additive manufacturing is used, then the product description must be in digital form. 3D printer uses this digital product for final product generation.

Conceptualization and product development is a crucial task, it can cover sub-stages depending on the type of product.

3D CAD model is essential for additive manufacturing, without the 3D model it is not possible to make final output. In additive manufacturing, solid objects are presented on the computer. Initially, this method is used in CNC machining. So we can say that additive manufacturing and CAD/ CAM is interconnected.

The generic process must begin with 3D CAD information. 3D source data can be created by various ways like by design expert via a user interface, using 3D CAD software, by reverse engineering like 3D scanning or a combination of the above method.

Modern solid modeling CAD software generates models without any gaps in the model. But if any case is there any gap in the 3D model, this makes very difficult to make the final product by 3D printers. Such types of problems are generally detected once the 3D model is converted to STL format.

Conversion to STL/AMF

Nearly every 3D printers support the STL file format. The terminology STL was derived from STereoLithograhy, which was the first additive manufacturing technology in the 1990s.

STL is a simple method of representing the CAD model in terms of geometry. STL file format removes construction data, modeling history and feature tree of CAD model.  It represents the model surfaces in the series of triangular facets. The triangle size is calculated by the minimum distance between the plane represented by a triangle and the surface it is supposed to represent. In simple language, the minimum triangle offset is smaller than the resolution of the 3D printer machine.

The STL file is automatically generated by CAD software, but there is a little possibility of errors in a complex model. So it is recommended to double-check the file with STL repair tool like Materialise Magics to detect and rectify errors. For complex geometries, it is difficult to inspect the CAD model or STL file. So much software is used for checking before manufacturing the final product.

STL is the unordered collection of triangle vertices and surface normal vectors. STL file does not contain any units, material, color or feature information. This drawback of the STL file leads to the generation of new file format which is ‘AMF’. This format is the international ISO standard format that provides info like color, dimension, unit, material, and feature tree, etc. Although STL is the most used file format at the present time in this industry.

In the STL file, the corresponding triangles must be pointing in the proper direction. The surface normal vector must correctly describe the which side of the triangle is inside and which is outside. The discontinuous and complex geometry may not align properly. This creates gaps in the model. Some 3D printer automatically detects such errors and auto-fill such gaps. Sometimes it possibly adds unwanted material in the autofill process. So in such case software highlight the defected portions.

Transfer and manipulation of STL/AMF file to 3D printer

Once the STL file format is created and checked by STL repair software, it can be sent to the target 3D printer. Basically, it is possible to press the ‘print’ button and the machine will create the final product. But it is necessary to check the number of actions before start printing.

First verify the part which we are going to print is correct. Additive manufacturing software helps to visualize, view and manipulate the part. We can reposition or even change the orientation of the part. This will help when we print multiple parts at the same time in 3D printer to utilize the free space and increase productivity.

Sometimes part needs to make slightly larger or smaller than the original size to compensate for the changes due to shrinkage or coating. In such case scaling of part in additive manufacturing software is necessary.

In some part identification marking is required. It can also be done by embossing characters.

Machine setup  

All 3D printers have some set of parameters that are specific to that process or machine. Some 3D printers are designed for specific materials and provide limited options to very thickness and build parameters. These machines have few setup changes to make from build to build. Other machines can run with a wild range of materials and create part quickly. This machine provides numerous setup options. Incorrect machine setup will lead to faulty products.

After setting up machine software parameters, machines need to physically prepared for build. the operator must check build material is properly loaded in the machine. For printers that use powder as raw material, they must check loaded and leveled correctly.  For build plate as raw material must be leveled with respect to machine axes.

Build

The first few stages of additive manufacturing are semiautomatic tasks, this needs a sufficient amount of human control in the form of interaction, decision making, and inspection. After that process switches to the computer-controlled building phase. Here layer base manufacturing takes place.

All additive manufacturing machines have a similar sequence of layering, material spreading, layer cross-section formation, and height-adjustable platform. Some 3D printer combines some of above mention processes. 3D printer will repeat the process until the completion of the building process.

Part removal and Cleanup

Generally object printed from the 3D printer is ready to use but in some cases, it requires some minimal human intervention. Some objects need a sufficient amount of post-processing before using. Parts must be removed from the build platform. Some complex part needs additional extra material to support the original object such excess material is known as support materials. Support removal is a crucial task, it may damage the object or even reject if they don’t do it carefully. Recently some processes are developing for easy removal of support.

In the metal industry, a wire EDM, milling equipment and band saw are required to remove the object from the support. The part removal and cleanup are highly dependent on the skill of the operator.

Post-processing of part

Post-processing makes part ready for application purposes. Different types of post-processing are carried out on part as per the application of part. Some of post-processing are:

Polishing

Sandpapering

Coting

Chemical and thermal treatment

Infiltration and surface coating

This post-processes are required to maintain the good surface finish and precision.

Application

After completion of post-processing, parts are ready for use. The same part with the same material can be manufactured by different methods. In such a case, it is possible that the behavior may differ. Some additive manufacturing machines create part with little voids inside part, this can lead to failure under mechanical stress. In some 3D printer some material not bond, link or crystallize in an optimum way. The rapid cooling in the 3D printer can defer properties than conventional and CNC machining. So the designer should properly decide the manufacturing process by considering all affecting parameters.

[t-baba]

REST vs. gRPC: Battle of the APIs

The REST API has been a pillar of web programming for a long time. But recently gRPC has started encroaching on its territory. It turns out there are some very good reasons for that. In this tutorial, you'll learn about the ins and outs of gRPC and how it compares to REST.

Protobuf vs. JSON

One of the biggest differences between REST and gRPC is the format of the payload. REST messages typically contain JSON. This is not a strict requirement, and in theory you can send anything as a response, but in practice the whole REST ecosystem—including tooling, best practices, and tutorials—is focused on JSON. It is safe to say that, with very few exceptions, REST APIs accept and return JSON. 

gRPC, on the other hand, accepts and returns Protobuf messages. I will discuss the strong typing later, but just from a performance point of view, Protobuf is a very efficient and packed format. JSON, on the other hand, is a textual format. You can compress JSON, but then you lose the benefit of a textual format that you can easily expect.

HTTP/2 vs. HTTP 1.1

Let's compare the transfer protocols that REST and gRPC use. REST, as mentioned earlier, depends heavily on HTTP (usually HTTP 1.1) and the request-response model. On the other hand, gRPC uses the newer HTTP/2 protocol. 

There are several problems that plague HTTP 1.1 that HTTP/2 fixes. Here are the major ones.

HTTP 1.1 Is Too Big and Complicated

HTTP 1.0 RFC 1945 is a 60-page RFC. HTTP 1.1 was originally described in RFC 2616, which ballooned up to 176 pages. However, later the IETF split it up into six different documents—RFC 7230, 7231, 7232, 7233, 7234, and 7235—with an even higher combined page count. HTTP 1.1 allows for many optional parts that contribute to its size and complexity.

The Growth of Page Size and Number of Objects

The trend of web pages is to increase both the total size of the page (1.9MB on average) and the number of objects on the page that require individual requests. Since each object requires a separate HTTP request, this multiplication of separate objects increases the load on web servers significantly and slows down page load times for users.

Latency Issues

HTTP 1.1 is sensitive to latency. A TCP handshake is required for each individual request, and larger numbers of requests take a significant toll on the time needed to load a page. The ongoing improvement in available bandwidth doesn't solve these latency issues in most cases.

Head of Line Blocking

The restriction on the number of connections to the same domain (used to be just 2, today 6-8) significantly reduces the ability to send multiple requests in parallel. 

With HTTP pipelining, you can send a request while waiting for the response to a previous request, effectively creating a queue. But that introduces other problems. If your request gets stuck behind a slow request then your response time will suffer. 

There are other concerns like performance and resource penalties when switching lines. At the moment, HTTP pipelining is not widely enabled.

How HTTP/2 Addresses the Problems

HTTP/2, which came out of Google's SPDY, maintains the basic premises and paradigms of HTTP:

request-response model over TCP

resources and verbs

http:// and https:// URL schemas

But the optional parts of HTTP 1.1 were removed.

To address the negotiating protocol due to the shared URL schema, there is an upgrade header. Also, here is a shocker for you: the HTTP/2 protocol is binary! If you've been around internet protocols then you know that textual protocols are considered king because they are easier for humans to troubleshoot and construct requests manually. But, in practice, most servers today use encryption and compression anyway. The binary framing goes a long way towards reducing the complexity of handling frames in HTTP 1.1.

However, the major improvement of HTTP/2 is that it uses multiplexed streams. A single HTTP/2 TCP connection can support many bidirectional streams. These streams can be interleaved (no queuing), and multiple requests can be sent at the same time without a need to establish new TCP connections for each one. In addition, servers can now push notifications to clients via the established connection (HTTP/2 push).

Messages vs. Resources and Verbs

REST is an interesting API. It is built very tightly on top of HTTP. It doesn't just use HTTP as a transport, but embraces all its features and builds a consistent conceptual framework on top of it. In theory, it sounds great. In practice, it's been very difficult to implement REST properly. 

Don't get me wrong—REST has been and is very successful, but most implementations don't fully adhere to the REST philosophy and use only a subset of its principles. The reason is that it's actually quite challenging to map business logic and operations into the strict REST world.

The conceptual model used by gRPC is to have services with clear interfaces and structured messages for requests and responses. This model translates directly from programming language concepts like interfaces, functions, methods, and data structures. It also allows gRPC to automatically generate client libraries for you. 

Streaming vs. Request-Response

REST supports only the request-response model available in HTTP 1.x. But gRPC takes full advantage of the capabilities of HTTP/2 and lets you stream information constantly. There are several types of streaming.

Server-Side Streaming

The server sends back a stream of responses after getting a client request message. After sending back all its responses, the server’s status details and optional trailing metadata are sent back to complete on the server side. The client completes once it has all the server’s responses.

Client-Side Streaming

The client sends a stream of multiple requests to the server. The server sends back a single response, typically but not necessarily after it has received all the client’s requests, along with its status details and optional trailing metadata.

Bidirectional Streaming

In this scenario, the client and the server send information to each other in pretty much free form (except the client initiates the sequence). Eventually, the client closes the connection.

Strong Typing vs. Serialization

The REST paradigm doesn't mandate any structure for the exchanged payload. It is typically JSON. Consumers don't have a formal mechanism to coordinate the format of requests and responses. The JSON must be serialized and converted into the target programming language both on the server side and client side. The serialization is another step in the chain that introduces the possibility of errors as well as performance overhead. 

The gRPC service contract has strongly typed messages that are converted automatically from their Protobuf representation to your programming language of choice both on the server and on the client.

JSON, on the other hand, is theoretically more flexible because you can send dynamic data and don't have to adhere to a rigid structure. 

The gRPC Gateway

Support for gRPC in the browser is not as mature. Today, gRPC is used primarily for internal services which are not exposed directly to the world. 

If you want to consume a gRPC service from a web application or from a language not supported by gRPC then gRPC offers a REST API gateway to expose your service. The gRPC gateway plugin generates a full-fledged REST API server with a reverse proxy and Swagger documentation. 

With this approach, you do lose most of the benefits of gRPC, but if you need to provide access to an existing service, you can do so without implementing your service twice.

Conclusion

In the world of microservices, gRPC will become dominant very soon. The performance benefits and ease of development are just too good to pass up. However, make no mistake, REST will still be around for a long time. It still excels for publicly exposed APIs and for backward compatibility reasons. 

by Gigi Sayfan via Envato Tuts+ Code https://ift.tt/2wmREff

[the-fitsquad]

Career Development Articles

Steve Jobs Did not Have To Die Of Pancreatic Cancer

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Powered by Intel’s newest Sandy Bridge-primarily based XEON processor family, the E5-2600, HP’s new Z series machines benefit from the CPU’s integrated memory controllers, Hyper-Threading and Turbo Enhance technology. The weekest CAD-capable graphics card is around 400+ USD. The software marketplace is plush with a broad variety of expert 3D applications – such as SOLIDWORKS , 3ds MAX , Cinema 4D , AutoCAD , and a lot of other people – that require a lot far more than your common throwaway consumer PCs can provide, each with its personal distinct elements to think about. Client server networks offer centralized backup where data can be stored in a single server. If you fancy yourself a energy user, HP’s got a “world’s first” trick up its sleeve that may well lure you in. Earlier these days, the Palo Alto outfit took the wraps off its newest all-in-one , the HP Z1. This workstation is a mere distant cousin to HP’s customer-focused Omni and TouchSmart lines – not that that is a negative thing.

We advocate NVIDIA Quadro skilled graphics cards with our systems, as these support a number of displays for elevated productivity and have ISV certified drivers for hundreds of major applications. Inside this mammoth of a Pc you will discover dual Intel Xeon CPUs with up to 56 processing cores, which are running your genuine-time 8K video editing session off of up to 3 terabytes of RAM. Both PCIe x16 slots can be occupied by dual-slot cards. They also have the selection for NVIDIA’s quickest mobile QUADRO card, the K5100M, generating them the most effective mobile workstation in the planet. Following four years with Arch Linux in my workstation laptop, I switched back to Ubuntu desktop (for 1 far more time). The system’s Xeon E3-1245 processor is based on the same “Sandy Bridge” architecture as other current-generation Intel Core processors.

We’ve got you covered with a excellent range of workstations and Pc trolleys to suit any house office and personal computer. The PowerSwap Nucleus Lithium Power System is the prime industrial-goal battery that can energy all devices on your workstation (laptop, tablet, printer, scanner and more) for 8+ hours at a time AND outlasts all competitors for cycles and durability. This spending budget create requires advantage of the great performance in the low-finish of Intel’s new Kaby Lake processors and a spending budget case choice to save funds. It’s also vital that employers concentrate on the overall health and wellbeing of their group members who devote a lot of time sitting down at their office desks. SD card reader to add an additional SD card to add much more storage for your music, videos and images.

HP is a technologies organization that operates in far more than 170 countries about the world. After upon a time (read: the 1990s), the difference among a correct workstation Pc and a desktop or customer method had been impossible to miss. Hutch-style credenza desks have shelves and stow spaces above and beneath the tabletop in conjunction with grommets for cable management, and a drawer-like shelf to shop the keyboard. Generate beautiful styles navigate to this site and increase collaboration with innovative productivity tools in AutoCAD® software program. Korg nevertheless provides outstanding functionality from its keypad and is capable to do an astounding quantity with the samples offered, but there are far better workstations if you intend to layer tracks and voices on top of one particular an additional.

Featuring Quadro, the HP xw9400 meets the combined wants for computational and visualization power and performance. Give it a cohesive look with our cost-effective house office furniture packages Featuring traditional types as nicely as modern, funky designs, we have a package that will tick all the boxes for you. Graphics Card: It is the second most critical hardware piece right after CPU and is responsible for displaying the 3D models on screen. Every box came with a board, a case, a wireless keyboard for typing commands, a speaker for sound, an SD card for storing projects and all of the cables you may well need for power and connectivity. Pro graphic workstations are professionally assembled in our state of the art factory in Bolton and are protected by a 3 year warranty with the first year supplying onsite cover.

However, the inflexibility and prohibitive cost of these systems restricted their availability in health-related imaging applications. Balance your develop between income put toward a CPU and money place toward a graphics card, with the prioritized weight of that pair leaning slightly toward the graphics card. The Virtual Office Mobile Auto Desk is a lot more than a notebook tray, it is a true functioning mobile workstation which offers the identical crucial functions as a stationary workplace desk. The File Server Resource Manager service could not send e-mail due to an error. The ring topology is 1 which the network is a loop exactly where information is passed from a single workstation to another. Even so, if you’re merely intrigued by the thought of a tiny desktop Pc for the office, think about the compact HP Elite Slice, which gives more than enough productivity even though also supplying a customizable modular design and style.

The M6600 is made for the most demanding customers hunting for a bigger display, greater scaling graphics possibilities and further storage with up to 3 alternatives like an optional 2nd HDD and 128GB2 strong state drive (SSD) mini card with RAID 5 assistance. They crucial right here is stability and functionality with Solidworks which is why you want anything like the Quadro K4000 Workstations graphics cards are basically glorified gaming cards but they have extremely steady drivers. A report showing every group in the hotel, the quantity of rooms occupied by each and every group, the quantity of guests for each group, and the income generated by each group is typical. Microsoft is drafting a list of Skylake -based processors that it’ll assistance with Windows 7 and 8.1, but that system will only last until July 17th, 2017.

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Galaxy Note 8 Review: Back of Samsung to Strengths from Weaknesses

New Post has been published on https://dailytechhub.com/samsung-galaxy-note-8-review/

Galaxy Note 8 Review: Back of Samsung to Strengths from Weaknesses

Samsung brings back the Galaxy Note! Some feared that with the battery disaster and recall of Galaxy Note 7, the end of the series would have come, but by no means. With the Galaxy Note 8, the leader of South Korea wants to regain the supremacy of yesteryear in the market of phablets. During the analysis, we discovered that the Galaxy Note 8 emphasizes this statement, but there are also some aspects to criticize.

Table of Contents

1 Samsung Galaxy Note 8 – Availability and Price

2 Samsung Galaxy Note 8 – Design and Finishing

3 Samsung Galaxy Note 8 – Screen

4 Samsung Galaxy Note 8 – Special Functions

5 Samsung Galaxy Note 8 – Software

6 Samsung Galaxy Note 8 – Performance

7 Samsung Galaxy Note 8 – Audio

8 S-Pen: A Useful Niche

9 Random Widgets and Accurate Voice Recognition

10 Samsung Galaxy Note 8 – Camera

11 Galaxy Note 8 – Battery

12 Galaxy Note 8 – Price and Alternatives

13 Conclusion Samsung Galaxy Note 8 review

Samsung Galaxy Note 8 – Availability and Price

The Samsung Galaxy Note 8 is now available almost everywhere in Europe. The Galaxy Note 8 come in four colours: Midnight Black, Maple Gold, Deep Sea Blue and Orchid Gray, although the latter will not reach Europe. For the Duos version with Dual SIM, the availability will depend on the market, but it seems that it will be available directly from the official online store of Samsung.

Samsung Galaxy Note 8 – Design and Finishing

Those who know the Galaxy S8 will also know the Galaxy Note 8, at least in terms of design, as the manufacturer continues the line of Galaxy Smartphones with this phablet. And it seems to be very successful because the curved glass and the aluminium frame fit very good to Note 8. The finish presents the quality expected of the “S” series. With 8.6 millimetres, is not excessively thin, to which we must add that weighs 195 grams, so it does not go unnoticed by our hands or pockets.

The side buttons are arranged as in the Galaxy S8 and, likewise, the traditional Samsung start button disappears. The fingerprint sensor is placed right next to the LED flash of the rear camera. Like the Galaxy S8 +, this location is quite uncomfortable even for someone with big hands like mine, since it is not very easy to find. In this regard, Samsung still has to catch up and improve. Finally, the power button and volume did not pose any problem.

Located on the left side we have the button dedicated to Bixby, which currently does nothing more than show the Bixby home screen or start language input. Luckily, the button can now be turned off to prevent it from being opened by mistake. On the other hand, the digital assistant still does not speak some language like Spanish.

Something that is nowadays more frequent and I think that important enough is that the Samsung Galaxy Note 8 is protected with an IP68 certificate against the entry of dust and water, just like the S-Pen. This stylus, as it comes to tradition, has a hole to stay inside the device itself.

We could say that the design of Samsung Galaxy Note 8 is, in general, consistent. The telephone combines perfectly elegance and modernity. However, the design is always a matter of taste and in this device has lost the factor of surprise, especially with the screen. The new Note looks good and feels nice to touch, but it really has not impressed me so much optically. The black version seems a bit boring and the blue variant is too dull for me, although other colleagues give the approval. I would probably favour the golden version of Galaxy Note 8, but as I said, it’s a matter of taste.

Samsung Galaxy Note 8 – Screen

The screen of Samsung Galaxy Note 8 has a record measures of 6.3 inches. We remember that his predecessor had a screen of 5.7 inches. With the new design, Infinity display, practically without frames and a new relation of sides, the size has grown especially in length with almost one centimetre more. The resolution of the SuperAMOLED panel in the new Galaxy Note 8 is 2960 x 1440 pixels, somewhat longer than a normal QHD. By default, the system default resolution is FHD +, but you can change it in the settings to use all points.

The representation of the screen is impressive. The SuperAMOLED panel is one of the best screens you can buy. It offers deep blacks, rich colours, spectacular brightness and a fantastic stability of viewing angle. The Galaxy Note 8 widescreen format does a good job of watching movies; that yes, when the image is completely elaborated, otherwise they appear black borders to the sides. The 18.5: 9 elongated aspect ratios have its advantages, for example, when reading web pages or in multi-window mode using two applications in parallel.

Many may ask where the curved screen of Note 8 is! In this phone, the panel curves only slightly around the corners, so that the pencil does not suffer. Given that the Edge Sense menu works just as well on a normal flat screen, Samsung should ask, what the curved edges actually bring to Note 8, because I honestly do not see any advantage to it, but rather disadvantages. Note 8 is, therefore, far from the premise “form follows function“.

Samsung Galaxy Note 8 – Special Functions

What differentiates the Samsung Galaxy Note 8 from all other smartphones is the S-Pen. The pen has its place in the casing easily accessible whenever it is needed. Like the phone itself, the S-Pen is protected by IP68 against water and dust. By the way, the S-Pen can distinguish 4,096 pressure points.

Samsung has expanded the stylus features in the Galaxy Note 8. Now we can write 100 pages of notes directly from the lock screen. Likewise, we can also set a note on the lock screen, in order to always keep the list of purchase or important information in sight. On the other hand, we can also create GIF images; make screenshots, translate texts and much more. With the S-Pen, Samsung underlines the character of the Galaxy Note 8 as a true work accessory.

The Galaxy Note 8 offers three possibilities for unlocking with biometric features: iris scanner, facial recognition and fingerprint scanner. After my analysis, I can say that none of the three options is completely convincing. The iris scanner is the safest, but also the slowest. Those who wear glasses will have recognition problems as well as if we wear sunglasses. By the way, the sunglasses also prevent facial recognition. This method is the fastest, but the most insecure, since it works with a photo. In addition, I have experienced that the Galaxy Note 8 has often not recognized any registered faces. In low light conditions, the sensor reaches the limit.

What of the fingerprint? Well, first, the sensor is elusive. It is too high, it hardly differs from the note surface and, therefore, it is difficult to feel. However, if the finger finds the sensor, the detection is neither reliable nor fast. Almost all flagship competitors offer better and faster solutions to unlock. Honestly, I think you should return the home button with fingerprint sensor, able to unlock the phone with a single click. In the case of the Galaxy Note 8, after so much innovation and sensors, you will see yourself using the classic PIN.

In addition to the poor placement of the fingerprint sensor and the weaknesses of face detection, there are flaws in the ergonomics of the Galaxy Note 8. Specifically, I’m talking about the size of the phone. Even if you have big hands, you will not be able to use it with one hand. Despite having an elongated display, this phablet is not really compact and feels a bit uncomfortable in the hand. In addition, its slippery material and its high weight increase the danger of it end up on the ground on more than one occasion.

Samsung Galaxy Note 8 – Software

Samsung equips series Galaxy Note 8 with Android 7.1 Nougat. The update to Android Oreo is basically a formality, but it may take several months to arrive. On the Google system Samsung has placed its interface, formerly known as TouchWiz, but now called Samsung Experience. The current version is 9. Those who do not like Samsung’s pre-installed style options can always tailor icons, fonts and the complete design to their preferences.

Samsung has introduced a new feature in the Galaxy Note 8, which provides great relief in the simultaneous use of two applications. In the Edge menu, which the user can slide from the right side, there is a series of applications that can be grouped in two packets, to be launched on the double screen simultaneously which is something very practical when it comes to exchanging data or information between applications. As already Huawei does, Samsung does not allow a double installation of some applications like, for example, WhatsApp; which would make it possible to use it on two different phones.

Unlike HTC, Samsung is not going to eliminate its own applications in favour of the pre-installed applications of Google. There are two applications for the calendar, the contacts, the photo gallery and some more. This is a little absurd.

Samsung Galaxy Note 8 – Performance

The European version of the Samsung Galaxy Note 8 comes with the brand’s own chip. The Exynos 8895 has eight cores, operates up to 2.3 GHz and is manufactured using a 10-nanometer process. A Mali-G71 MP20 is responsible for the graphics. The chip is also equipped with an LTE Cat 16 modem, GPS, Glonass and Beidou support and LPDDR4X-RAM. Finally, the Galaxy Note 8 brings a RAM of 6 GB, which thanks to UFS 2.1, is very fast.

If you are one of those who usually checks Benchmarks, it is clear that the Samsung chip cannot compete with Qualcomm’s offer. The OnePlus 5, the HTC U11 or the LG V30 with its Snapdragon 835 are faster in tests with enabled graphics and reach higher values. The performance of the individual cores, however, is at least the same according to the Geek bench test.

However, these shortcomings are quite theoretical. In practice, the Galaxy Note 8 does a good job and is not overloaded with any tasks. The impression you have is that the Exynos 8895 still has a lot of energy reserves. In terms of computer and graphics performance, the Galaxy Note 8 will remain safe for some years; even if new chips like the Kirin 970 with KI technology and Apple’s A11 with the Bionic chip make it difficult.

Samsung Galaxy Note 8 – Audio

The Samsung Galaxy Note 8 does not have special qualities to offer on the speakers. In fact, the sound is quite normal and not very exciting. The included AKG headset has a little more to offer: a very balanced sound with decent volume, and not to exceed. However, we have to make sure that we have placed the headphones well because if it is not, the basses are quickly lost. On the other hand, these headphones are not good companions of the sport, since they do not fit entirely to the ear.

The quality of the voice during calls is one of the highlights of the Galaxy Note 8. The conversation with our interlocutor is impeccable because the suppression of ambient noise is exceptionally good. There is nothing to complain about.

S-Pen: A Useful Niche

Actually, the S-Pen is the only remaining feature that makes it clear that this is a Galaxy Note smartphone and not Galaxy S8.5. The stylus has been a distinctive aspect of the series for years and also this year some new features have been added. The most convenient is the ability to take notes while the device is in standby mode. You write on the black screen, and when you activate the Note 8 again, your notes are stored.

Little has changed in the design of the S-Pen itself. It is a more than adequate replacement for a pen or pencil, and ideal for taking notes along the way. For drawing or sketching, the pen does not feel exactly enough, as far as we are concerned, and you better go to a professional drawing tablet.

Random Widgets and Accurate Voice Recognition

With one push of a button, you get Bixby Home in the picture, not much more than an overview of different widgets. Many of those widgets are quite redundant: you can view a list of trending topics on Twitter, or popular GIF images on Giphy. Other widgets, such as an overview of the latest news, might as well have been on your home screen.

If you hold down the button, you can talk to Bixby. For the time being, the assistant is only available in English and South Korean. However, even in English Bixby have quite a few cures. You can also activate the assistant by calling “Hi Bixby” when the device is unlocked, but a small variation like “Hey Bixby” is not recognized yet. On the other hand, the assistant is sometimes activated randomly while listening to music or watching a video through the loudspeaker.

Unlike other assistants, Bixby can be used for actions in virtually any other app. For example, you can call ‘Open WhatsApp and send a message that says’ I’ll see you tonight ‘to Sophie’ to send a message. Bixby also requires precision, because if you pronounce a word incorrectly, the assistant does not get enough of the content to still execute the assignment.

Bixby is a poor alternative to the Google Assistant that is more in the way than it adds.

Samsung Galaxy Note 8 – Camera

On the back of the Samsung Galaxy Note 8, we have a great novelty. For the first time, the manufacturer mounted a smartphone on a double camera. Both cameras have an optical image stabilizer and a 12-megapixel sensor but differ in the diaphragm and focal length. The wide-angle camera has an aperture of f / 1.7 and a dual-pixel autofocus. The set with telephoto lens operates at an aperture of f /2.4.

The picture quality of the Galaxy Note 8 camera is excellent. Colours reproduce in a natural way, only red can be a bit forced. Sharpness, dynamic image and exposure are very good. Those who enjoy combining it themselves can use manual mode and post-processing RAW images. In low light conditions, the image noise rises. Samsung’s dual optical zoom also works fast and makes the Galaxy Note 8 an excellent instant camera. Also, the selfies with the front camera know how to please you when taking pictures.

The bokeh effect, which Samsung places under the ‘Live Focus‘ function, depends on a lot of the photographed landscape. It is not always possible for software to avoid errors. The depth of focus is taken with the telephoto lens and sometimes we are going to have to move so that they are done correctly, so the result can show some cut in the landscape. As a positive, I point out that the Galaxy Note 8 saves the photo taken with the normal wide angle, so the user can choose.

FURTHER READING:

Google Pixel 2 XL vs. Galaxy Note 8 vs. LG V30 vs. iPhone 8 Plus: Which one is better?

Nokia 8 Review: The Flagship Smartphone without Too Much Fuss

Samsung Galaxy S9: The Promising Flagship Phone for 2018

OnePlus 5T Review- The Good is Made Even Better

10 Tricks To Save Battery on Your Smartphone

Huawei Mate 10 Pro review: Large Format with Grand class

During our test, I have experienced that ‘Live Focus‘ does not work. The phone displays a message that the object is not far enough away. From time to time, the gallery also spits out the “invalid image file” error message and refuses to edit the photo. On other dual camera phones, such as Huawei’s current models, the bokeh function produces fewer errors and often shows more beautiful results. Here, Samsung still needs to learn a lot. With the help of software updates, the manufacturer can, however, improve.

Galaxy Note 8 – Battery

With such a large screen you would think that there is also room for a large battery. That is unfortunately disappointing because the battery capacity is 3,300mAh. That while the Galaxy S8 Plus which is 0.1 inches smaller, has a larger 3,500mAh battery. The S-Pen takes up some space on the inside, so there is less space for the battery.

Too bad, because in practice the battery life during our test period was good, but far from great. With a full battery, we could often just spend a whole day without charging. Especially the large, clear screen seems to drain the battery. Usually, the screen could be on for about four to five hours before the smartphone was empty, but on some days we narrowed the three hours. If you watch a lot of videos or play games on the go, the Note 8 is so empty quickly.

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Fortunately, the Note 8 comes with a Quick Charge charger, so that your battery is full again soon. A virtually empty battery, therefore, needs a little more than one and a half hours to recharge. A half hour of charging is enough for 40 percent battery. That is not as fast as, for example, the Dash Charge function of the OnePlus 5, but it is likely that Samsung will not repeat the overheated battery failure of the Galaxy Note 7.

[table id=15 /]

Galaxy Note 8 – Price and Alternatives

Unfortunately, you will have to dig deep into the pouch for the device. The suggested retail price is 999 euros, making it the most expensive smartphone of the moment. Only the iPhone X, which appears in November for 1159 euros, goes over it.

That is, of course, in a vacuum already a sky-high price, but if you put the alternatives next to it, and then it is completely lost. The Samsung Galaxy S8, which on the extra camera lens and the S Pen after the same offers, you already get it for 600 euros. Even the S8 Plus, which offers the same screen size and a slightly larger battery, is available separately for 700 euros and thus hundreds of euros cheaper than the Galaxy Note 8.

Even with the competition are often cheaper. The LG V30, like the Note 8 with a front-filling OLED screen, is in October for around 700 to 800 euros in stores. That device also has a dual camera and is reasonably comparable in terms of power. If you really want to keep it cheap, you can also consider the Nokia 6 or the OnePlus 5. However, they have come close to the Note 8 in terms of screen and design. On the other hand, you get both smartphones for the price of one Note 8.

Conclusion Samsung Galaxy Note 8 review

The Samsung Galaxy Note 8 is the best Android smartphone at the moment. The design with front-filling screen remains unprecedented and actually surpasses all competitors. The extra lens lifts the camera to an even higher level, although we are not completely convinced by the “Live Focus” mode. The Note 8 also has more than enough in terms of pure power to always run smoothly.

Despite all those advantages, the Galaxy Note 8 is not the best smartphone to buy. For that, the price difference is too great with some alternatives. The differences with the Samsung Galaxy S8 are too small in our opinion. Hundreds of euros to pay more for a fairly small upgrade cannot be justified, or you have to have your heart pledged to the S-Pen.

Are you convinced with the price tag of this phone based on its features?

[waywardbelieverdaze-blog]

ACC 564 Quiz 4 – Strayer New

ACC 564 Quiz 4 – Strayer New

 ACC 564 Week 9 Quiz 4 Chapters 4, 15, 16 and 17

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 Chapter 4   Relational Databases

 1) Using a file-oriented approach to data and information, data is maintained in

A) a centralized database.

B) many interconnected files.

C) many separate files.

D) a decentralized database.

Answer:

Page Ref: 88

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 2) In a well-structured relational database,

A) every table must be related to at least one other table.

B) every table must be related to all other tables.

C) one table must be related to at least one other table.

D) one table must be related to all other tables.

Answer:

Page Ref: 96-98

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB:  Reflective Thinking

 3) File-oriented approaches create problems for organizations because of

A) multiple transaction files.

B) a lack of sophisticated file maintenance software.

C) multiple users.

D) multiple master files.

Answer:

Page Ref: 88

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 4) Which statement is true regarding file systems?

A) Transaction files are similar to ledgers in a manual AIS.

B) Multiple master files create problems with data consistency.

C) Transaction files are permanent.

D) Individual records are never deleted in a master file.

Answer:

Page Ref: 88

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

5) The ________ acts as an interface between the database and the various application programs.

A) data warehouse

B) database administrator

C) database management system

D) database system

Answer:

Page Ref: 88

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 6) The combination of the database, the DBMS, and the application programs that access the database through the DBMS is referred to as the

A) data warehouse.

B) database administrator.

C) database system.

D) database manager.

Answer:

Page Ref: 88

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 7) The person responsible for the database is the

A) data coordinator.

B) database administrator.

C) database manager.

D) database master.

Answer:

Page Ref: 88

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 8) All of the following are benefits of the database approach except:

A) Data integration and sharing

B) Decentralized management of data

C) Minimal data redundancy

D) Cross-functional analysis and reporting

Answer:

Page Ref: 89

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

9) The physical view of a database system refers to

A) how a user or programmer conceptually organizes and understands the data.

B) how the DBMS accesses data for a certain application program.

C) how and where the data are physically arranged and stored.

D) how master files store data values used by more than one application program.

Answer:

Page Ref: 90

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 10) The ________ handles the link between the way data are physically stored and each user's logical view of that data.

A) data warehouse

B) data dictionary

C) database management (DBMS) software

D) schema

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 11) The logical structure of a database is described by the

A) data dictionary.

B) schema.

C) database management system.

D) internal level.

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 12) The schema that provides an organization-wide view of the entire database is known as the

A) external-level schema.

B) internal-level schema.

C) conceptual-level schema.

D) logical view of the database.

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

13) A set of individual user views of the database is called the

A) conceptual-level schema.

B) internal-level schema.

C) external-level schema.

D) meta-schema.

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 14) A low-level view of the database that describes how the data are actually stored and accessed is the

A) conceptual-level schema.

B) subschema.

C) internal-level schema.

D) external-level schema.

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 15) Record layouts, definitions, addresses, and indexes will be stored at the ________ level schema.

A) external

B) conceptual

C) internal

D) meta

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 16) The ________ contains information about the structure of the database.

A) data definition language

B) data dictionary

C) data warehouse

D) database management system

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

17) Which of the following would not be found in a data dictionary entry for a data item?

A) records containing a specific data item

B) physical location of the data

C) source of the data item

D) field type

Answer:

Page Ref: 93

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 18) The data dictionary usually is maintained

A) automatically by the DBMS.

B) by the database administrator.

C) by the database programmers.

D) by top management.

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 19) Reports produced using the data dictionary could include all of the following except a list of

A) programs where a data item is used.

B) synonyms for the data items in a particular file.

C) outputs where a data element is used.

D) the schemas included in a database.

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 20) Which statement below concerning the database management system (DBMS) is false?

A) The DBMS automatically creates application software for users, based on data dictionary parameters.

B) The DBMS automatically maintains the data dictionary.

C) Users' requests for information are transmitted to the DBMS through application software.

D) The DBMS uses special languages to perform specific functions.

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB: Analytic

21) Which would not generally be considered a data dictionary output report?

A) A list of cash balances in the organization's bank accounts

B) A list of all programs in which a data element is used

C) A list of all synonyms for the data elements in a particular file

D) A list of all data elements used by a particular user

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 22) Creating an empty table in a relational database requires use of the ________, and populating that table requires the use of ________.

A) DDL; DML

B) DQL; SQL

C) DDL; DQL

D) DML; DDA

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 23) When the human resources manager wants to gather data about vacation and personal day usage by employees and by departments, the manager would use which language?

A) Data Query Language

B) Data Manipulation Language

C) Data Report Language

D) Data Definition Language

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 24) If a national sales tax were implemented, which language would be used to add a new field in the sales table to track the sales tax due?

A) Data Definition Language

B) Data Manipulation Language

C) Data Query Language

D) Data Update Language

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

25) The feature in many database systems that simplifies the creation of reports by allowing users to specify the data elements desired and the format of the output. is named the

A) report writer.

B) report generator.

C) report creator.

D) report printer.

Answer:

Page Ref: 92

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 26) The abstract representation of the contents of a database is called the

A) logical data model.

B) data dictionary.

C) physical view.

D) schema.

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 27) The problem of changes (or updates) to data values in a database being incorrectly recorded is known as

A) an update anomaly.

B) an insert anomaly.

C) a delete anomaly.

D) a memory anomaly.

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 28) The potential inconsistency that could occur when there are multiple occurrences of a specific data item in a database is called the

A) update anomaly.

B) insert anomaly.

C) inconsistency anomaly.

D) delete anomaly.

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB: Analytic

29) Inability to add new data to a database without violating the basic integrity of the database is referred to as the

A) update anomaly.

B) insert anomaly.

C) integrity anomaly.

D) delete anomaly.

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 30) A relational database in which customer data is not maintained independently of sales invoice data will most likely result in

A) an update anomaly.

B) an insert anomaly.

C) a delete anomaly.

D) an integrity anomaly.

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB:  Reflective Thinking

 31) The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly.

A) purge

B) erase

C) delete

D) integrity

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 32) The delete anomaly

A) may result in unintentional loss of important data.

B) is usually easily detected by users.

C) restricts the addition of new records.

D) prevents users from deleting outdated data from records or tables.

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB: Analytic

33) The update anomaly in file-based systems or unnormalized database tables

A) occurs because of data redundancy.

B) restricts addition of new fields or attributes.

C) results in records that cannot be updated.

D) is usually easily detected by users.

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB:  Analytic

 34) In a relational database, requiring that every record in a table have a unique identifier is called the

A) entity integrity rule.

B) referential integrity rule.

C) unique primary key rule.

D) foreign key rule.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Analytic

 35) The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the

A) entity integrity rule.

B) referential integrity rule.

C) rule of keys.

D) foreign key rule.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Analytic

 36) In a well-structured database, the constraint that ensures the consistency of the data is known as the

A) entity integrity rule.

B) referential integrity rule.

C) logical view.

D) consistency integrity rule.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB: Analytic

37) Which statement below is false regarding the basic requirements of the relational data model?

A) Every column in a row must be single-valued.

B) All non-key attributes in a table should describe a characteristic about the object identified by the primary key.

C) Foreign keys, if not null, must have values that correspond to the value of a primary key in another table.

D) Primary keys can be null.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Analytic

 38) Identify the aspect of a well-structured database that is incorrect.

A) Data is consistent.

B) Redundancy is minimized and controlled.

C) All data is stored in one table or relation.

D) The primary key of any row in a relation cannot be null.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Analytic

 39) In the database design approach known as normalization, the first assumption made about data is

A) there is no redundancy in the data.

B) the delete anomaly will not apply since all customer records will be maintained indefinitely.

C) everything is initially stored in one large table.

D) the data will not be maintained in 3NF tables.

Answer:

Page Ref: 97

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB: Analytic

40) The database design method in which a designer uses knowledge about business processes to create a diagram of the elements to be included in the database is called

A) normalization.

B) decentralization.

C) geometric data modeling.

D) semantic data modeling.

Answer:

Page Ref: 97

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Analytic

 41) Which of the statements below is incorrect?

A) Semantic data modeling facilitates the efficient design of databases.

B) Semantic data modeling facilitates communicating with the intended users of the system.

C) Semantic data modeling allows a database designer to use knowledge about business processes to design the database.

D) Semantic data modeling follows the rules of normalization in the design of a database.

Answer:

Page Ref: 97

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB:  Analytic

 42) What is one potential drawback in the design and implementation of database systems for accounting?

A) Double-entry accounting relies on redundancy as part of the accounting process but well-designed database systems reduce and attempt to eliminate redundancy.

B) Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine.

C) Relational DBMS provide the capability of integrating financial and operational data.

D) Relational DBMS can accommodate multiple views of the same underlying data; therefore, tables storing information about assets can include data about both historical and replacement costs.

Answer:

Page Ref: 104

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB: Reflective Thinking

43) Which is probably the most immediate and significant effect of database technology on accounting?

A) replacement of the double entry-system

B) change in the nature of financial reporting

C) elimination of traditional records such as journals and ledgers

D) quicker access to and greater use of accounting information in decision-making

Answer:

Page Ref: 105

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Reflective Thinking

 44) In a well-designed and normalized database, which of the following attributes would be a foreign key in a cash receipts table?

A) Customer number

B) Cash receipt date

C) Remittance advice number

D) Customer check number

Answer:

Page Ref: 96

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 45) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered purebred marmosets and their breeding history. One table will store the name, birth date, and other characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified by a registration number. A second table will contain data that link each marmoset to its male and female parents by means of their registration numbers. The primary key in the first table is:

A) name

B) birth date

C) a foreign key in the second table.

D) the primary key in the second table.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB: Reflective Thinking

46) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered purebred marmosets and their breeding history. One table will store the name, birth date, and other characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified by a registration number. A second table will contain data that link each marmoset to its male and female parents by means of their registration numbers. The primary key in the second table is:

A) name

B) birth date

C) a combination of primary keys in the first table

D) the same as the primary key in the first table

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Difficult

AACSB:  Reflective Thinking

 47) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered purebred marmosets and their breeding history. One table will store the name, birth date, and other characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified by a registration number. A second table will contain data that link each marmoset to its male and female parents by means of their registration numbers. The entities described by the second table are:

A) marmosets

B) parental relationships

C) registration numbers

D) names

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB: Reflective Thinking

48) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered purebred marmosets and their breeding history. One table will store the name, birth date, and other characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified by a registration number. A second table will contain data that link each marmoset to its male and female parents by means of their registration numbers. The entities described by the first table are:

A) marmosets

B) parental relationships

C) registration numbers

D) names

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB:  Reflective Thinking

 49) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered purebred marmosets and their breeding history. One table will store the name, birth date, and other characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified by a registration number. A second table will contain data that link each marmoset to its male and female parents by means of their registration numbers. The primary key in the first table is:

A) name

B) registration number

C) date of birth

D) relationship number

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB: Reflective Thinking

50) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered purebred marmosets and their breeding history. One table will store the name, birth date, and other characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified by a registration number. A second table will contain data that link each marmoset to its male and female parents by means of their registration numbers. The primary key in the second table is:

A) name

B) registration number

C) date of birth

D) relationship number

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB:  Reflective Thinking

 51) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records of every job he has ever done, carefully handwritten with the customer name and address, a description of the job, and an attached picture of the bike or body part before and after customization. His unique style has recently attracted the attention of national media after several celebrities sought him out and showcased his work. Business is booming. Consequently, Scuz has hired you to construct an accounting information system, beginning with the historical records. As you read through the records, you notice that some customer last names have different first names in different records. For example, R. Framington Farnsworth (custom chopper), Bob Farnsworth (tattoo), and Snake Farnsworth (tattoos and piercings) all seem to be the same person. This is an example of what type of problem in the existing records?

A) Entity integrity

B) Referential integrity

C) Update anomaly

D) Insert anomaly

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB: Reflective Thinking

52) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records of every job he has ever done, carefully handwritten with the customer name and address, a description of the job, and an attached picture of the bike or body part before and after customization. His unique style has recently attracted the attention of national media after several celebrities sought him out and showcased his work. Business is booming. Consequently, Scuz has hired you to construct an accounting information system, beginning with the historical records. As you read through the records, you notice that some describe multiple services. For example, Sheila Yasgur (notation: won lottery) got a custom chopper, multiple tattoos, and piercings in undisclosed locations (no pictures.) You realize that, in these cases, a single written record will have to be translated into multiple sales records. This is an example of what type of problem in the existing records?

A) Entity integrity

B) Referential integrity

C) Update anomaly

D) Insert anomaly

Answer:

Page Ref: 94

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB:  Reflective Thinking

 53) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records of every job he has ever done, carefully handwritten with the customer name and address, a description of the job, and an attached picture of the bike or body part before and after customization. His unique style has recently attracted the attention of national media after several celebrities sought him out and showcased his work. Business is booming. Consequently, Scuz has hired you to construct an accounting information system, beginning with the historical records. As you read through the records, you notice that some customer last names have different first names in different records. For example, R. Framington Farnsworth (custom chopper), Bob Farnsworth (tattoo), and Snake Farnsworth (tattoos and piercings) all seem to be the same person. You explain to Scuz that every customer must be identified by a unique customer number in the AIS. You are referring to the

A) entity integrity rule.

B) referential integrity rule.

C) update anomaly.

D) insert anomaly.

Answer:

Page Ref: 96

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB: Reflective Thinking

54) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records of every job he has ever done, carefully handwritten with the customer name and address, a description of the job, and an attached picture of the bike or body part before and after customization. His unique style has recently attracted the attention of national media after several celebrities sought him out and showcased his work. Business is booming. Consequently, Scuz has hired you to construct an accounting information system, beginning with the historical records. You begin development of the relational database that will form the core of the AIS by envisioning the record stored in a single table with a column that represents each attribute. You then begin to break this table down into smaller tables. This process is called

A) integration.

B) optimization.

C) minimization.

D) normalization.

Answer:

Page Ref: 97

Objective:  Learning Objective 5

Difficulty :  Easy

AACSB:  Reflective Thinking

 55) Chelsana Washington is a medical equipment sales representative. Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country. She, and the other sales reps, have access to view customer and product information. They have access that allows them to enter and cancel customer orders. The permissions for Chelsana define a(an) ________ in the company's database management system.

A) conceptual-level schema

B) subschema

C) data dictionary

D) physical view

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Reflective Thinking

56) Chelsana Washington is a medical equipment sales representative. Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country. She, and the other sales reps, have access to view customer and product information. They have access that allows them to enter and cancel customer orders. The permissions for the sales reps define a(an) ________ in the company's database management system.

A) conceptual-level schema

B) external-level schema

C) data dictionary

D) physical view

Answer:

Page Ref: 90

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 57) Shandra Bundawi is a new graduate who has been hired by an old-line, family-owned furniture manufacturing company in the northeast. She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements. After noting that the production and sales departments use database systems that are entirely separated, she recommends that they be combined. Implementation of her recommendation would benefit the company by contributing to data

A) independence.

B) integration.

C) redundancy.

D) qualifications.

Answer:

Page Ref: 89

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Reflective Thinking

58) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records of every job he has ever done. These have been entered into a computerized accounting information system that his accountant refers to as a "data warehouse." Scuz is considering an expansion of his business into scarification, and has asked his accountant to identify past customers who might be likely candidates for this service. Scuz wants his accountant to engage in

A) customer auditing.

B) customer resource management.

C) data mining.

D) enterprise resource planning.

Answer:

Page Ref: 89

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Reflective Thinking

 59) Heidi Holloway is a headhunter with Career Funnel in Boca Raton, Florida. Heidi is proud of the company's motto: We funnel workers into jobs. The foundation of CF's success is its accounting information system. When a client is placed with an employer, a record is created that identifies the employment relationship. CF follows up on placements by surveying both employers and clients about the employment experience and then entering the results into the AIS. Clients are uniquely identified by social security number. In records that contain client survey data,the social security number number is likely to be

A) the primary key.

B) a foreign key.

C) combined with other data fields to form a primary key.

D) null.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Moderate

AACSB: Reflective Thinking

60) The data on this sales invoice would be generated from how many well-structured tables in a well-designed relational database?

A) 6

B) 5

C) 4

D) 7

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Difficult

AACSB: Reflective Thinking

61) Which of the following would not be one of the well-structured tables in a well-designed relational database used to generate this sales invoice?

A) Customer Order

B) Customer

C) Sales

D) Sales Order

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Difficult

AACSB: Reflective Thinking

62) Which of the following would not be true about the well-structured tables in a well-designed relational database used to generate this sales invoice?

A) Quantity would be generated from the Sales table.

B) 34567 would be a primary key in the Sales table.

C) Unit Price would be generated from the Inventory table.

D) Hardware City is an example of a non-key data value in the Customer table.

Answer:

Page Ref: 96

Objective:  Learning Objective 5

Difficulty :  Difficult

AACSB: Reflective Thinking

63) Which one of the following results corresponds to the query below?

A)

B)

C)

D)

Answer:

Page Ref: 97-104

Objective:  Learning Objective 6

Difficulty :  Easy

AACSB:  Analytic

 64) Which one of the following results corresponds to the query below?

A)

B)

C)

D)

Answer:

Page Ref: 97-104

Objective:  Learning Objective 6

Difficulty :  Moderate

AACSB: Reflective Thinking

65) Which one of the following results corresponds to the query below?

A)

B)

C)

D)

Answer:

Page Ref: 97-104

Objective:  Learning Objective 6

Difficulty :  Moderate

AACSB: Reflective Thinking

66) Describe a major advantage of database systems over file-oriented transaction processing systems.

 67) What is the difference in logical view and physical view?

 68) Describe the different schemas involved in a database structure. What is the role of accountants in development of schemas?

 69) Describe a data dictionary.

  70) Explain the types of attributes that tables possess in a relational database.

 71) Explain the two advantages semantic data modeling has over normalization when designing a relational database.

 72) Explain the difference between file-oriented transaction processing systems and relational database systems. Discuss the advantages and disadvantages of each system.

 73) Discuss redundancy as it applies to database design.

 74) Discuss the ways in which a well-designed DBMS will facilitate the three basic functions of creating, changing, and querying data.

 75) List the four DBMS "languages" and describe who uses each and for what purpose.

 76) Describe the information that is contained in the data dictionary.

 77) Explain the relational database data model.

 78) What are the basic requirements when logically designing a relational database model?

 79) Describe what you think will be the main impact of database technology in your career.

  80) Chagall Curtain Company is changing from a file-oriented system to a relational database system. Design at least three tables that would be needed to capture data for a sales transaction. Each table should include a primary key, three non-key attributes, and foreign keys as necessary. Make up data

  Chapter 15   The Human Resources Management and Payroll Cycle

 1) Which activity below is not performed by the HRM?

A) compensation

B) training

C) discharge

D) recruitment and hiring

Answer:

Page Ref: 435

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 2) The sales department administrative assistant has been assigning phone order sales to her brother-in-law, a company sales person. Company policy is to pay commissions only on orders directly received by sales people, not on orders received over the phone. The resulting fraudulent commission payments might best have been prevented by requiring that

A) sales commission statements be supported by sales order forms signed by the customer and approved by the sales manager.

B) sales order forms be prenumbered and accounted for by the sales department manager.

C) sales orders and commission statements be approved by the accounting department.

D) disbursement vouchers for commission payments be reviewed by the internal audit department and compared to sales commission statements and sales orders.

Answer:

Page Ref: 443

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 3) Which department should have the sole ability to provide information to the AIS about hiring, terminations, and pay rate changes?

A) payroll

B) timekeeping

C) production

D) HRM

Answer:

Page Ref: 436

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

4) Which of the following is not one of the major sources of input to the payroll system?

A) payroll rate changes

B) time and attendance data

C) checks to insurance and benefits providers

D) withholdings and deduction requests from employees

Answer:

Page Ref: 441

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 5) In the payroll system, checks are issued to

A) employees and to banks participating in direct deposit.

B) a company payroll bank account.

C) government agencies.

D) All of the above are correct.

Answer:

Page Ref: 441

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 6) Experts estimate that on average the costs associated with replacing an employee are about ________ that of the employee's annual salary.

A) one-quarter

B) one-half

C) one and one-half

D) twice

Answer:

Page Ref: 438

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 7) For recording time spent on specific work projects, manufacturing companies usually use a

A) job time ticket.

B) time card.

C) time clock.

D) labor time card.

Answer:

Page Ref: 443

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

8) Regarding the use of incentives, commissions and bonuses in payroll, which of the following statements is false?

A) Using incentives, commissions, and bonuses requires linking the payroll system and the information systems of sales and other cycles in order to collect the data used to calculate bonuses.

B) Bonus/incentive schemes must be properly designed with realistic, attainable goals that can be objectively measured.

C) Incentive schemes can result in undesirable behavior.

D) All of the above are true.

Answer:

Page Ref: 443

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 9) What is not a desired result of an employee bonus/incentive system?

A) Employees may recommend unnecessary services to customers in order to exceed set sales quotas and earn a bonus.

B) Employees may look for ways to improve service.

C) Employees may analyze their work environment and find ways to cut costs.

D) Employees may work harder and may be more motivated to exceed target goals to earn a bonus.

Answer:

Page Ref: 444

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 10) These are used to transmit time and attendance data directly to the payroll processing system.

A) Badge readers

B) Electronic time clocks

C) Magnetic cards

D) none of the above

Answer:

Page Ref: 444

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

11) Payroll deductions fall into the broad categories of ________ and ________.

A) payroll tax withholdings; voluntary deductions

B) unemployment; social security taxes

C) unemployment taxes; income taxes

D) voluntary deductions; income taxes

Answer:

Page Ref: 447

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 12) Which of the following deductions is not classified as a voluntary deduction?

A) pension plan contributions

B) social security withholdings

C) insurance premiums

D) deductions for a charity organization

Answer:

Page Ref: 447

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 13) Which type of payroll report contains information such as the employees' gross pay, payroll deductions, and net pay in a multicolumn format?

A) payroll register

B) deduction register

C) employee earnings statement

D) federal W-4 form

Answer:

Page Ref: 447

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 14) Which type of payroll report lists the voluntary deductions for each employee?

A) payroll register

B) deduction register

C) earnings statement

D) federal W-4 form

Answer:

Page Ref: 447

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

15) Which type of payroll report includes the details of the current paycheck and deductions as well as year-to-date totals?

A) payroll register

B) deduction register

C) earnings statement

D) federal W-4 form

Answer:

Page Ref: 447

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 16) Why is a separate payroll account used to clear payroll checks?

A) for internal control purposes to help limit any exposure to loss by the company

B) to make bank reconciliation easier

C) banks don't like to commingle payroll and expense checks

D) All of the above are correct.

Answer:

Page Ref: 450

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 17) One good way to eliminate paper paychecks is to

A) pay in cash only.

B) pay with money orders.

C) use direct deposit.

D) use Electronic Funds Transfer.

Answer:

Page Ref: 449

Objective: Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 18) What step can be taken to reduce the distribution of fraudulent paychecks?

A) have internal audit investigate unclaimed paychecks

B) allow department managers to investigate unclaimed paychecks

C) immediately mark "void" across all unclaimed paychecks

D) match up all paychecks with time cards

Answer:

Page Ref: 450

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB: Analytic

19) Companies that specialize in processing payroll are known as

A) paycheck distribution companies.

B) payroll service bureaus.

C) professional employer organizations.

D) semi-governmental organizations.

Answer:

Page Ref: 451

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 20) This organization provides payroll processing as well as other HRM services, such as employee benefit design and administration.

A) Cashier

B) Payroll service bureau

C) Professional employer organization

D) Paycheck distribution companies

Answer:

Page Ref: 451

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 21) Which of the following is not a benefit of using a payroll service bureau or a professional employer organization?

A) Freeing up of computer resources

B) Increased internal control

C) Reduced costs

D) Wider range of benefits

Answer:

Page Ref: 452

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

22) Many companies offer their employees a "cafeteria" approach to voluntary benefits in which employees can pick and choose the benefits they want. This plan is normally called a(n)

A) elective plan.

B) menu options benefit plan.

C) flexible benefit plan.

D) buffet plan.

Answer:

Page Ref: 451

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 23) Pay rate information is stored in

A) employees' personnel files.

B) employee subsidiary ledgers.

C) the payroll master file.

D) electronic time cards.

Answer:

Page Ref: 442

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 24) The payroll transaction file would contain

A) entries to add new hires.

B) time card data.

C) changes in tax rates.

D) All of the above are correct.

Answer:

Page Ref: 443

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 25) The document that lists each employee's gross pay, payroll deductions, and net pay in a multicolumn format is called

A) an employee earnings statement.

B) the payroll register.

C) a deduction register.

D) an employee time sheet summary.

Answer:

Page Ref: 447

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

26) As the payroll system processes each payroll transaction, the system should also perform which activity listed below?

A) allocate labor costs to appropriate general ledger accounts

B) use cumulative totals generated from a payroll to create a summary journal entry to be posted to the general ledger

C) both A and B above

D) The HRM system should not perform either activity A or B.

Answer:

Page Ref: 447

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 27) Direct deposit of employee paychecks is one way an organization can improve efficiency and reduce payroll-processing costs. Which statement regarding direct deposit is false?

A) The cashier does not authorize the transfer of funds from the organization's checking account to a payroll checking account.

B) The cashier does not have to sign employee paychecks.

C) Employees who are part of a direct deposit program receive a copy of their paycheck indicating the amount deposited.

D) Employees who are part of a direct deposit program receive an earnings statement on payday rather than a paper check.

Answer:

Page Ref: 449

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 28) The employer pays a portion of some payroll taxes and employee benefits. Both the employee and employer pay which benefit or tax listed below?

A) social security taxes

B) federal income taxes

C) state income taxes

D) none of the above

Answer:

Page Ref: 450

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

29) When using electronic documents, ________ increase the accuracy of data entry.

A) access controls

B) separation of duties

C) general controls

D) application controls

Answer:

Page Ref: 444

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 30) The key to preventing unauthorized changes to the payroll master file is

A) hiring totally honest people to access and make changes to this file.

B) segregation of duties between the preparation of paychecks and their distribution.

C) segregation of duties between the authorization of changes and the physical handling of paychecks.

D) having the controller closely review and then approve any changes to the master file.

Answer:

Page Ref: 452

Objective:  Learning Objective 2

Difficulty :  Difficult

AACSB:  Analytic

 31) Which of the following is not a potential effect of inaccurate data on employee time cards?

A) increased labor expenses

B) erroneous labor expense reports

C) damaged employee morale

D) inaccurate calculation of overhead costs

Answer:

Page Ref: 444

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 32) Which control would be most appropriate to address the problem of inaccurate payroll processing?

A) encryption

B) direct deposit

C) cross-footing of the payroll register

D) an imprest payroll checking account

Answer:

Page Ref: 449

Objective:  Learning Objective 2

Difficulty :  Difficult

AACSB: Reflective Thinking

33) What is the purpose of a general ledger payroll clearing account?

A) to check the accuracy and completeness of payroll recording and its allocation to cost centers

B) to make the bank reconciliation easier

C) to make sure that all employees are paid correctly each week

D) to prevent the cashier from having complete control of the payroll cycle

Answer:

Page Ref: 449

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 34) A "zero balance check" refers to which of the following control procedures?

A) a type of batch total

B) cross-footing the payroll register

C) the payroll clearing account shows a zero balance once all entries are posted

D) trial balance showing that debits equal credits

Answer:

Page Ref: 449

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 35) All of the following are controls that should be implemented in a payroll process, except

A) supervisors distribute paychecks since they should know all employees in their department.

B) someone independent of the payroll process should reconcile the payroll bank account.

C) sequential numbering of paychecks and accounting for the numbers.

D) restrict access to blank payroll checks and documents.

Answer:

Page Ref: 450

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

  36) What is the best control to reduce the risk of losing payroll data?

A) passwords

B) physical security controls

C) backup and disaster recovery procedures

D) encryption

Answer:

Page Ref: 441

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

37) The threat of violation of employment laws relates directly to which activity?

A) payroll processing

B) collecting employee time data

C) hiring and recruiting

D) all of the above

Answer:

Page Ref: 441

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 38) What is a potential threat to the specific activity of payroll processing?

A) hiring unqualified employees

B) poor system performance

C) violations of employment laws

D) unauthorized changes to the payroll master file

Answer:

Page Ref: 443

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 39) The results of an internal audit finds that there is a problem with inaccurate time data being entered into the payroll system. What is an applicable control that can help prevent this event from occurring in the future?

A) proper segregation of duties

B) automation of data collection

C) sound hiring procedures

D) review of appropriate performance metrics

Answer:

Page Ref: 444

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

40) Which of the following is a control that can be implemented to help prevent paychecks being issued to a "phantom" or "ghost" employee?

A) The cashier should sign all payroll checks.

B) Sequentially prenumber all payroll checks.

C) Use an imprest account to clear payroll checks.

D) Paychecks should be physically distributed by someone who does not authorize time data or record payroll.

Answer:

Page Ref: 450

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 41) The average annual middle-management salary at Folding Squid Technologies is $60,000. If the average turnover rate for middle management is ten employees per year, what is the approximate average annual cost of turnover?

A) $300,000

B) $600,000

C) $900,000

D) $1,200,000

Answer:

Page Ref: 438

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 42) Which of the following will contribute to the efficiency of a payroll system?

A) Segregation of check distribution from payroll duties

B) Prompt redeposit of unclaimed paychecks

C) A separate payroll bank account

D) Direct deposit of checks

Answer:

Page Ref: 449

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

43) Which of the following will limit a firm's potential loss exposure from paycheck forgery?

A) Segregation of check distribution from payroll duties

B) Prompt redeposit of unclaimed paychecks

C) A separate payroll bank account

D) Direct deposit of checks

Answer:

Page Ref: 450

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 44) Which of the following is a control that addresses the threat of unauthorized changes to the payroll master file?

A) Field checks

B) Batch totals

C) Segregation of duties

D) Sound hiring procedures

Answer:

Page Ref: 443

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 45) Which of the following documents would be likely to yield the greatest cost saving by converting from paper to electronic?

A) Payroll register

B) Earnings statement

C) Deduction register

D) Time card

Answer:

Page Ref: 444

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

46) For the payroll register below, all the following data entry controls would be useful except

A) Validity check on Fed. Tax

B) Sequence check on Employee No.

C) Limit check on Hours

D) Field check on Pay Rate

Answer:

Page Ref: 449

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 47) For the payroll register below, all the following processing controls would be useful except

A) Concurrent update control

B) Cross-footing balance test

C) Mathematical accuracy test

D) Hash total on Employee No.

Answer:

Page Ref: 449

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

48) Describe the basic activities in an HRM/payroll cycle.

 49) Identify the two types of payroll deductions and give two examples of each type.

 50) Why are accurate cumulative earnings records important?

 51) Explain the functions of the payroll register, deduction register, and earnings statement.

 52) What is the difference between a payroll service bureau and a professional employer organization?

 53) Discuss the various types and sources of input into the HRM/payroll cycle.

  54) Describe benefits and threats of incentive and bonus programs.

 55) Explain benefits to companies and to employees of using electronic direct deposit for payroll.

 56) What factors should be considered in outsourcing payroll to a payroll service bureau? Discuss the advantages and disadvantages of using a payroll service bureau to process a payroll.

 57) Discuss the threat of unauthorized changes to the payroll master file and its consequences.

 58) What controls are available to address the threat of payroll errors?

   Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 16   General Ledger and Reporting System

 1) The general ledger and reporting system consists of the ________ involved in ________ the general ledger and ________ reports.

A) business transactions; updating; processing

B) data processing; business transactions for; printing

C) information processing; updating; creating

D) business transactions; data processing; preparing

Answer:

Page Ref: 463

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 2) Which item below is not considered a major input to the general ledger and reporting system?

A) summary entries from the major subsystems

B) reports from managers

C) adjusting entries

D) financing and investing activities

Answer:

Page Ref: 463

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 3) Who provides the adjusting entries for a well-designed general ledger and reporting system?

A) various user departments

B) the treasurer's area

C) the other major AIS subsystems

D) the controller's area

Answer:

Page Ref: 463

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

4) The general ledger and reporting system is designed to provide information for which of the following user groups?

A) internal users

B) external users

C) inquiry processing by internal or external users

D) all of the above

Answer:

Page Ref: 465

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 5) The general ledger system of an organization should be designed to serve the information requirements of both internal and external users. This means that the system should support

A) producing expansive regular periodic reports to cover all information needs.

B) the real-time inquiry needs of all users.

C) producing regular periodic reports and respond to real-time inquiry needs.

D) access by investors and creditors of the organization to general ledger balances.

Answer:

Page Ref: 465

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 6) How is general ledger updating accomplished by the various accounting subsystems?

A) Individual journal entries for each accounting subsystem transaction update the general ledger every 24 hours.

B) Summary journal entries that represent the results of all transactions for a certain time period are used to update the general ledger.

C) The controller or treasurer must approve accounting subsystem journal entries before any updating may occur.

D) Nonroutine transactions are entered into the system by the treasurer's office.

Answer:

Page Ref: 467

Objective:  Learning Objective 1

Difficulty :  Difficult

AACSB: Analytic

7) When updating the general ledger, sales, purchases, and production are examples of ________ entries, and issuance or retirement of debt and the purchase or sale of investment securities are examples of ________ entries.

A) adjusting; controller originated

B) accounting subsystem; treasurer originated

C) adjusting; special journal

D) controller generated; special journal

Answer:

Page Ref: 467

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 8) Entries to update the general ledger are often documented by which of the following?

A) general journal

B) subsidiary journal

C) subsidiary ledgers

D) journal vouchers

Answer:

Page Ref: 467

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 9) Adjusting entries that reflect events that have already occurred, but for which no cash flow has taken place are classified as

A) accruals.

B) deferrals.

C) revaluations.

D) corrections.

Answer:

Page Ref: 470

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

10) Recording interest earned on an investment is an example of which type of adjusting journal entry?

A) accrual entry

B) deferral entry

C) revaluation entry

D) correcting entry

Answer:

Page Ref: 470

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 11) An adjusting entry made at the end of an accounting period that reflects the exchange of cash prior to performance of a related event is classified as a(n)

A) accrual entry.

B) deferral entry.

C) revaluation entry.

D) correcting entry.

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 12) Depreciation expense and bad debt expense are examples of which type of adjusting journal entry?

A) deferrals

B) accruals

C) revaluations

D) estimates

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

13) Adjusting entries that are made to reflect differences between the actual and recorded value of an asset or a change in accounting principle are called

A) reconciliations.

B) revaluations.

C) estimates.

D) accruals.

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 14) Adjusting entries that are made to counteract the effects of errors found in the general ledger are called

A) accruals.

B) corrections.

C) deferrals.

D) estimates.

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 15) Corrections are entries made to correct errors found in ________.

A) all journals

B) special journals

C) the general ledger

D) the financial statements

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 16) Immediately after the adjusting entries are posted, the next step in the general ledger and reporting system is to prepare

A) an adjusted trial balance.

B) closing entries.

C) financial statements.

D) an unadjusted trial balance.

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

17) Financial statements are prepared in a certain sequence. Which statement is prepared last in the sequence?

A) the adjusted trial balance

B) the income statement

C) the balance sheet

D) the statement of cash flows

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 18) A listing of journal vouchers by numerical sequence, account number, or date is an example of

A) a general ledger control report.

B) a budget report.

C) a batch to be processed.

D) responsibility accounting.

Answer:

Page Ref: 469

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 19) If you believe not all adjusting entries were posted in the general ledger, you should prepare a general ledger control report listing journal vouchers in

A) numerical sequence.

B) chronological order.

C) general ledger account number order.

D) any order, since you have to review them all anyway.

Answer:

Page Ref: 469

Objective:  Learning Objective 2

Difficulty :  Difficult

AACSB: Reflective Thinking

20) If you believe a general ledger account was not adjusted properly or at all, you should prepare a general ledger control report listing journal vouchers in

A) numerical sequence.

B) chronological order.

C) general ledger account number order.

D) any order, since you have to review them all anyway.

Answer:

Page Ref: 469

Objective:  Learning Objective 2

Difficulty :  Difficult

AACSB:  Reflective Thinking

 21) The managerial report that shows planned cash inflows and outflows for major investments or acquisitions is the

A) journal voucher list.

B) statement of cash flows.

C) operating budget.

D) capital expenditures budget.

Answer:

Page Ref: 477

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 22) The operating budget

A) compares estimated cash flows from operations with planned expenditures.

B) shows cash inflows and outflows for each capital project.

C) depicts planned revenues and expenditures for each organizational unit.

D) is used to plan for the purchase and retirement of property, plant, and equipment.

Answer:

Page Ref: 477

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 23) Budgets and performance reports should be developed on the basis of

A) responsibility accounting.

B) generally accepted accounting principles.

C) financial accounting standards.

D) managerial accounting standards.

Answer:

Page Ref: 477

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB: Analytic

24) Performance reports for cost centers should compare actual versus budget ________ costs.

A) controllable

B) uncontrollable

C) fixed

D) variable

Answer:

Page Ref: 477

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 25) Performance reports for sales deparments should compare actual versus budget

A) revenue.

B) cost.

C) return on investment.

D) profit.

Answer:

Page Ref: 477

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 26) Departments that mostly provide services to other units and charge those units for services rendered should be evaluated as ________ centers.

A) cost

B) profit

C) investment

D) revenue

Answer:

Page Ref: 477

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB:  Analytic

 27) As responsibility reports are rolled up into reports for higher level executives, they

A) become less detailed.

B) become more detailed.

C) become narrower in scope.

D) look about the same.

Answer:

Page Ref: 477

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB: Reflective Thinking

28) Variances for variable costs will be misleading when the planned output differs from budgeted output. A solution to this problem would be

A) calling all costs fixed.

B) to use flexible budgeting.

C) better prediction of output.

D) to eliminate the budgeting process.

Answer:

Page Ref: 478

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 29) Concerning XBRL, which of the following statements is not true?

A) XBRL is a variant of XML.

B) XBRL is specifically designed for use in communicating the content of financial data.

C) XBRL creates unique tags for each data item.

D) XBRL's adoption will require accountants and systems professionals tag data for their clients.

Answer:

Page Ref: 472

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 30) The benefits of XBRL include:

A) organizations can publish financial information only once, using standard XBRL tags.

B) tagged data is readable and interpretable by computers, so users don't need re-enter data into order to work with it.

C) Both are benefits of XBRL.

D) Neither are benefits of XBRL.

Answer:

Page Ref: 472

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

31) Communications technology and the Internet can be used to reduce the time and costs involved in disseminating financial statement information. Users of such financial information still struggle in that many recipients have different information delivery requirements and may have to manually reenter the information into their own decision analysis tools. The ideal solution to solve these problems and efficiently transmit financial information via the Internet is to use

A) HTML code.

B) XML.

C) pdf file.

D) XBRL.

Answer:

Page Ref: 472

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 32) Which of the following statements is not true about an XBRL instance document?

A) An instance document includes instruction code as to how the document should be physically arranged and displayed.

B) An instance document contains facts about specific financial statement line items.

C) An instance document uses separate tags for each specific element.

D) An instance document can be used to tag financial and nonfinancial elements.

Answer:

Page Ref: 472

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB:  Analytic

 33) Which of the following are appropriate controls for the general ledger and reporting system?

A) using well-designed documents and records

B) online data entry with the use of appropriate edit checks

C) prenumbering documents and accounting for the sequence numbers

D) All of the above are appropriate.

Answer:

Page Ref: 468

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

34) A type of data entry control that would ensure that adjusting entries are posted to existing general ledger accounts is called a(n) ________ check.

A) validity

B) existence

C) closed loop verification

D) reasonableness

Answer:

Page Ref: 468

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 35) One way of ensuring that recurring adjusting journal entries are made each month would be to

A) make all the entries a month in advance.

B) rotate the responsibility among the accounting staff.

C) program the entries to be made automatically.

D) create a standard adjusting journal entry file.

Answer:

Page Ref: 471

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 36) Which of the following tasks are facilitated by maintaining a strong and secure audit trail?

A) tracing a transaction from original source document to the general ledger to a report

B) tracing an item in a report back through the general ledger to the original source document

C) tracing changes in general ledger accounts from beginning to ending balances

D) All of the above are facilitated by the audit trail.

Answer:

Page Ref: 469-470

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB: Analytic

37) Which of the following balanced scorecard dimensions provides measures on how efficiently and effectively the organization is performing key business processes?

A) financial

B) internal operations

C) innovation and learning

D) customer

Answer:

Page Ref: 479

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 38) Which of the following is not one of the principles of proper graph design for bar charts?

A) Include data values with each element.

B) Use 3-D rather than 2-D bars to make reading easier.

C) Use colors or shades instead of patterns to represent different variables.

D) Use titles that summarize the basic message.

Answer:

Page Ref: 481

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB:  Analytic

 39) Information about financing and investing activities for use in making general ledger entries is typically provided by the

A) budget department.

B) controller.

C) treasurer.

D) chief executive officer.

Answer:

Page Ref: 463

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 40) Adjusting entries that are made to recognize revenue that has been received but not yet earned are classified as

A) estimates.

B) deferrals.

C) accruals.

D) revaluations.

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

41) Adjusting entries that reflect a change in accounting principle used to value inventories are classified as

A) corrections.

B) estimates.

C) deferrals.

D) revaluations.

Answer:

Page Ref: 471

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 42) Cheryl Liao is an accountant at Folding Squid Technologies. While making an adjusting entry to the general ledger, she received the following error message, "The account number referenced in your journal entry does not exist. Do you want to create a new account?" This message was the result of a

A) validity check.

B) closed loop verification.

C) zero-balance check.

D) completeness test.

Answer:

Page Ref: 468

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 43) Cheryl Liao is an accountant at Folding Squid Technologies. While making an adjusting entry to the general ledger, she received the following error message, "Your journal entry must be a numeric value. Please reenter." This message was the result of a

A) validity check.

B) field check.

C) zero-balance check.

D) completeness test.

Answer:

Page Ref: 468

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

44) Cheryl Liao is an accountant at Folding Squid Technologies. While making an adjusting entry to the general ledger, she received the following error message when she tried to save her entry, "The amounts debited and credited are not equal. Please correct and try again." This message was the result of a

A) validity check.

B) field check.

C) zero-balance check.

D) completeness test.

Answer:

Page Ref: 468

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 45) Cheryl Liao is an accountant at Folding Squid Technologies. While making an adjusting entry to the general ledger, she received the following error message when she tried to save her entry, "The data you have entered does not include a source reference code. Please enter this data before saving." This message was the result of a

A) validity check.

B) field check.

C) zero-balance check.

D) completeness test.

Answer:

Page Ref: 468

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 46) IFRS is an acronym for what?

A) International Financial Reporting Standards

B) Internal Forensic Response System

C) Input and Financial Reporting Standards

D) Internal Fault Recovery System

Answer:

Page Ref: 471

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

47) Which of the following is true about IFRS?

A) Financial statements likely must be prepared using IFRS beginning in 2015.

B) The switch to IFRS is required by the Sarbanes-Oxley Act.

C) IFRS is only slightly different than US GAAP.

D) The switch to IFRS is cosmetic onlythere isn't any real impact on AIS.

Answer:

Page Ref: 471

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 48) Which of the following scenarios will not be allowed under IFRS?

A) A landscaping and garden retail store keeps piles of river rock, gravel, paving stones, and small decorative rocks in a fenced area on the side of the store. The store uses the most recent inventory costs when calculating cost of goods sold, since new inventory is piled on top of the older inventory.

B) A grocery store strictly enforces a shelf rotation policy, so that older inventory is always at the front and sold first. The store uses the oldest inventory costs to calculate cost of goods sold.

C) A farm chemical supplier maintains a large holding tank of chemicals, into which deliveries are periodically combined with the older chemicals. The supplier averages the cost of all inventory to calculate cost of goods sold.

D) All of the above are acceptable under IFRS.

Answer:

Page Ref: 472

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB:  Reflective Thinking

 49) Which of the following is true about accounting for fixed assets?

A) Depreciation expense under IFRS will likely be higher than under GAAP, because acquisitions of assets with multiple components must be separately depreciated under IFRS, whereas under GAAP assets could be bundled and depreciated over the longest of the useful life for any of the components.

B) IFRS doesn't allow capitalization of any asset that separately accounts for less than 20% of total assets.

C) Depreciation expense under IFRS will likely be less than under GAAP, because standards for depreciable lives on asset classes are much longer than under GAAP.

D) IFRS and GAAP account for fixed assets in much the same way.

Answer:

Page Ref: 472

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB: Reflective Thinking

50) Which of the following statements is true about the chart below?

A) The x-axis is in reverse chronological order, which violates a principle of proper graph design.

B) The chart appears to conform to the principles of proper graph design.

C) The vertical axis doesn't appear to start at the origin (zero).

D) The chart used 2-D bars instead of 3-D, which violates a principle of proper graph design.

Answer:

Page Ref: 481

Objective:  Learning Objective 4

Difficulty :  Moderate

AACSB:  Analytic

 51) Explain the purpose of a journal voucher file.

 52) What is responsibility accounting?

 53) How is a balanced scorecard used to assess organizational performance?

 54) How is an audit trail used in the general ledger and reporting system?

 55) Explain the benefits of XBRL.

 56) Discuss the value and role of budgets as managerial reports.

  57) Describe three threats in the general ledger and reporting system and identify corresponding controls for each threat.

   Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 17   The REA Data Model

 1) Which of the following statements about REA modeling and REA diagrams is false?

A) REA is an acronym for Resources, Entities, and Agents.

B) REA data modeling does not include traditional accounting elements such as ledgers, chart of accounts, debits and credits.

C) REA data modeling could be referred to as an events-based model.

D) REA diagrams must include at least two activities, which together represent a give-get economic exchange.

Answer:

Page Ref: 496

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 2) What is the standard cardinality pattern for a relationship between an event and an agent?

A) 1:1

B) 0:1

C) 0:N

D) 1:N

Answer:

Page Ref: 506

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB:  Reflective Thinking

 3) The REA data model approach facilitates efficient operations by all the following except

A) standardizing source document format.

B) identifying non-value added activities.

C) storing financial and nonfinancial data in the same database.

D) organizing data to simplify data retrieval and analysis.

Answer:

Page Ref: 496

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB: Analytic

4) The process of defining a database so that it faithfully represents all aspects of the organization including its interactions with the external environment is called

A) data modeling.

B) data designing.

C) data development.

D) data definition.

Answer:

Page Ref: 494

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 5) In which stage(s) of the database design process does data modeling occur?

A) only in the systems analysis stage

B) only in the design stage

C) in both the systems analysis and design stages

D) neither the systems analysis nor the design stages

Answer:

Page Ref: 494

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 6) A(n) ________ diagram graphically depicts a database's contents by showing entities and relationships.

A) data flow

B) flowchart

C) entity-relationship

D) REA

Answer:

Page Ref: 494

Objective:  Learning Objective 1

Difficulty :  Moderate

AACSB:  Analytic

 7) On an entity-relationship (E-R) diagram, anything about which an organization wants to collect and store information is called

A) a data model.

B) an entity.

C) a schema.

D) a tuple.

Answer:

Page Ref: 494

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

8) An entity-relationship (E-R) diagram represents entities as ________ and the relationships between them as lines and ________.

A) circles; squares

B) squares; diamonds

C) rectangles; diamonds

D) rectangles; circles

Answer:

Page Ref: 495

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 9) An entity-relationship (E-R) diagram

A) can represent the contents of any database.

B) are only used in conjunction with REA models.

C) can show a limited number of entities and relationships.

D) are used only to design new databases.

Answer:

Page Ref: 495

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB:  Analytic

 10) The REA data model

A) is used in many areas of business and science.

B) was developed solely for use in designing accounting information systems.

C) classifies data into relationships, entities and accounts.

D) all of the above

Answer:

Page Ref: 496

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB:  Analytic

 11) Which of the following is not one of the rules in creating an REA data model?

A) Each event is linked to at least one resource that it affects.

B) Each event is linked to at least one other event.

C) Each event is linked to at least two participating agents.

D) All of the above are important rules.

Answer:

Page Ref: 497

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB: Analytic

12) Which is a true statement about the REA data model?

A) The REA data model classifies entities into three distinct categories.

B) The term REA is an acronym that stands for resources, entities, and agents.

C) Using an REA data model is not helpful when creating an R-E diagram.

D) The "E" in the REA data model stands for things that have an economic value to the organization.

Answer:

Page Ref: 496

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 13) An REA diagram must link every event to at least one ________ and two ________.

A) resource; agents

B) agent; resources

C) transaction; entities

D) resource; relationships

Answer:

Page Ref: 497

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 14) Each event in an REA model will in most cases have at least one ________ agent and one ________ agent involved with the event.

A) internal; resource

B) external; entity

C) internal; employee

D) internal; external

Answer:

Page Ref: 501

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 15) Relationships that affect the quantity of a resource are sometimes referred to as ________ relationships.

A) commitment

B) exchange

C) stockflow

D) duality

Answer:

Page Ref: 497

Objective:  Learning Objective 2

Difficulty :  Moderate

AACSB: Analytic

16) The "give" event represents an activity which

A) includes a promise to engage in future economic exchanges.

B) increases the organization's stock of an economic resource.

C) reduces the organization's stock of a resource that has economic value.

D) none of the above

Answer:

Page Ref: 497

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 17) The "get" event represents an activity which

A) includes a promise to engage in future economic exchanges.

B) increases the organization's stock of an economic resource.

C) reduces the organization's stock of a resource that has economic value.

D) none of the above

Answer:

Page Ref: 497

Objective:  Learning Objective 2

Difficulty :  Easy

AACSB:  Analytic

 18) Which of the following statements is true about the development of an REA model?

A) Events that pertain to the entry of data are included in the REA model.

B) The objective is to model basic value-chain activities.

C) REA diagrams model individual transactions and data collections.

D) Information retrieval events are modeled as events in the REA model.

Answer:

Page Ref: 501

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 19) Developing an REA diagram for a specific transaction cycle begins by identifying

A) relevant events.

B) agents involved.

C) resources affected.

D) relationship cardinalities.

Answer:

Page Ref: 499

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

20)  Which of the following is false about cardinalities?

A) Cardinalities describe the nature of the relationship between two entities.

B) No universal standard exists for representing information about cardinalities in REA diagrams.

C) The minimum cardinality can be zero or one.

D) The maximum cardinality can be zero, one, or many.

Answer:

Page Ref: 502-503

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 21) The minimum cardinality of a relationship in an REA diagram can be either

A) 0 or 1.

B) 0 or N.

C) 1 or N.

D) none of the above

Answer:

Page Ref: 503

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 22) The maximum cardinality of a relationship in an REA diagram can be either

A) zero or one.

B) one or many.

C) zero or many.

D) none of the above

Answer:

Page Ref: 503

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 23) How many types of relationships are possible between entities?

A) one

B) two

C) three

D) an infinite number

Answer:

Page Ref: 504

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB: Analytic

24) A relationship in which cardinalities have zero minimums and N maximums would most likely be an

A) agent-event relationship.

B) resource-event relationship.

C) event-event relationship.

D) All of the above are equally likely.

Answer:

Page Ref: 504

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Reflective Thinking

 25) Concerning REA diagrams, which of the following is false?

A) Each organization will have its own unique REA diagram.

B) An REA diagram for a given organization will change over time.

C) Data modeling and REA diagram development involve complex and repetitive processes.

D) Redrawing an REA diagram several times during development is uncommon.

Answer:

Page Ref: 508

Objective:  Learning Objective 3

Difficulty :  Easy

AACSB:  Analytic

 26) Data modeling is an element of

A) systems analysis.

B) conceptual design.

C) both A and B

D) none of the above

Answer:

Page Ref: 494

Objective:  Learning Objective 1

Difficulty :  Easy

AACSB: Analytic

27) Which of the following graphical symbols represents a minimum cardinality of zero and a maximum cardinality of one?

A)

B)

C)

D)

Answer:

Page Ref: 502

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 28) Which of the following graphical symbols represents a minimum cardinality of zero and a maximum cardinality of many?

A)

B)

C)

D)

Answer:

Page Ref: 502

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB: Analytic

29) Which of the following graphical symbols represents a minimum cardinality of one and a maximum cardinality of one?

A)

B)

C)

D)

Answer:

Page Ref: 502

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 30) Which of the following graphical symbols represents a minimum cardinality of one and a maximum cardinality of many?

A)

B)

C)

D)

Answer:

Page Ref: 502

Objective:  Learning Objective 3

Difficulty :  Moderate

AACSB:  Analytic

 31) Which of the following transactions is represented by the diagram below?

A) An automobile salvage business holds weekly auctions at which it sells its entire inventory.

B) A grocery store sells products to consumers.

C) A hobbyist restores antique cars. When a car is finished, she sells it on eBay.

D) A firm sells movies to consumers through an online downloading service.

Answer:

Page Ref: 506-507

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB: Reflective Thinking

32) Which of the following transactions is represented by the diagram below?

A) An automobile salvage business holds weekly auctions at which it sells its entire inventory.

B) A grocery store sells products to consumers.

C) A hobbyist restores antique cars. When a car is finished, she sells it on eBay.

D) A firm sells movies to consumers through an online downloading service.

Answer:

Page Ref: 506-507

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 33) Which of the following transactions is represented by the diagram below?

A) An automobile salvage business holds weekly auctions at which it sells its entire inventory.

B) A grocery store sells products to consumers.

C) A hobbyist restores antique cars. When a car is finished, she sells it on eBay.

D) A firm sells movies to consumers through an online downloading service.

Answer:

Page Ref: 506-507

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Analytic

 34) Which of the following transactions is represented by the diagram below?

A) An automobile salvage business holds weekly auctions at which it sells its entire inventory.

B) A grocery store sells products to consumers.

C) A hobbyist restores antique cars. When a car is finished, she sells it on eBay.

D) A firm sells movies to consumers through an online downloading service.

Answer:

Page Ref: 506-507

Objective:  Learning Objective 4

Difficulty :  Easy

AACSB: Reflective Thinking

35) Which of the following transactions is represented by the diagram below?

A) Cash and carry consumer retail sales

B) Consumer retail sales paid in installments to the seller

C) Business to business sales of nondurable goods

D) Business that allows customers to carry a balance and make installment payments

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 36) Which of the following transactions is represented by the diagram below?

A) Cash and carry consumer retail sales

B) Consumer retail sales paid in installments to the seller

C) Business to business sales of nondurable goods

D) Business that allows customers to carry a balance and make installment payments

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 37) Which of the following transactions is represented by the diagram below?

A) Cash and carry consumer retail sales

B) Consumer retail sales paid in installments to the seller

C) Business to business sales of nondurable goods

D) Business that allows customers to carry a balance and make installment payments

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB: Reflective Thinking

38) Which of the following transactions is represented by the diagram below?

A) Cash and carry consumer retail sales

B) Consumer retail sales paid in installments to the seller

C) Business to business sales of nondurable goods

D) Business that allows customers to carry a balance and make installment payments

Answer:

Page Ref: 505-506

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 39) Which of the following transactions is represented by the diagram below?

A) Vendors send a bill for each inventory item purchased which is payable on receipt.

B) A single purchase of inventory is paid for with multiple payments.

C) Inventory vendors send a monthly bill for merchandise delivered. The seller does not accept or allow installment payments.

D) Some inventory purchases are paid for with multiple payments and some payments may apply to multiple purchases.

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 40) Which of the following transactions is represented by the diagram below?

A) Vendors send a bill for each inventory item purchased which is payable on receipt.

B) A single purchase of inventory is paid for with multiple payments.

C) Inventory vendors send a monthly bill for merchandise delivered. The seller does not accept or allow installment payments.

D) Some inventory purchases are paid for with multiple payments and some payments may apply to multiple purchases.

Answer:

Page Ref: 505

Objective: Learning Objective 4

Difficulty :  Difficult

AACSB: Reflective Thinking

41) Which of the following transactions is represented by the diagram below?

A) Vendors send a bill for each inventory item purchased which is payable on receipt.

B) A single purchase of inventory is paid for with multiple payments.

C) Inventory vendors send a monthly bill for merchandise delivered. The seller does not accept or allow installment payments.

D) Some inventory purchases are paid for with multiple payments and some payments may apply to multiple purchases.

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 42) Which of the following transactions is represented by the diagram below?

A) Each sale is associated with a single order and there is a time lag between the time an order is taken and delivery of the product.

B) Each sale can be comprised of multiple orders and each order can be associated with multiple sales or no sales.

C) Each sale can be comprised of multiple orders and each order can be associated with one or more multiple sales.

D) Each sale is associated with a single order and there is no time lag between the time an order is taken and delivery of the product.

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB: Reflective Thinking

43) Which of the following transactions is represented by the diagram below?

A) Each sale is associated with a single order and there is a time lag between the time an order is taken and delivery of the product.

B) Each sale can be comprised of multiple orders and each order can be associated with multiple sales or no sales.

C) Each sale can be comprised of multiple orders and each order can be associated with one or more sales.

D) Each sale is associated with a single order and there is no time lag between the time an order is taken and delivery of the product.

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 44) Which of the following transactions is represented by the diagram below?

A) Each sale is associated with a single order and there is a time lag between the time an order is taken and delivery of the product.

B) Each sale can be comprised of multiple orders and each order can be associated with multiple sales or no sales.

C) Each sale can be comprised of multiple orders and each order can be associated with one or more sales.

D) Each sale is associated with a single order and there is no time lag between the time an order is taken and delivery of the product.

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB: Reflective Thinking

45) Which of the following transactions is represented by the diagram below?

A) Each sale is associated with a single order and there is a time lag between the time an order is taken and delivery of the product.

B) Each sale can be comprised of multiple orders and each order can be associated with multiple sales or no sales.

C) Each sale can be comprised of multiple orders and each order can be associated with one or more sales.

D) Each sale is associated with a single order and there is no time lag between the time an order is taken and delivery of the product.

Answer:

Page Ref: 505

Objective:  Learning Objective 4

Difficulty :  Difficult

AACSB:  Reflective Thinking

 46) A relationship is diagrammed below using the [Min, Max] notation. Which of the diagrams below represents the same relationship using the "crow's fee" notation?

A)

B)

C)

D)

Answer:

Page Ref: 502-503

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB: Analytic

47) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and estate sales. Each time Cosgrove makes a purchase, she records the person's name, address, date, specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans, researches and prices the inventory items. She assigns an inventory number to each item and records the "asking" price. Cosgrove buys price tags and display supplies from a company that sells at flea market and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks from a bank account in the business' name, to which sales are also deposited. Several times a year Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the start of the show. Cosgrove records the deposit and final payment, along with the show organizer's name and address, in the same worksheet on which purchases of inventory and supplies are recorded.

 A well-planned and correctly drawn REA diagram for Cosgrove Art & Antiques, related to purchasing inventory and supplies, renting booths, and paying for all items, would

A) include eight unique entities.

B) include nine unique entities.

C) include seven unique entities.

D) include ten unique entities.

Answer:

Page Ref: 499

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB: Reflective Thinking

48) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and estate sales. Each time Cosgrove makes a purchase, she records the person's name, address, date, specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans, researches and prices the inventory items. She assigns an inventory number to each item and records the "asking" price. Cosgrove buys price tags and display supplies from a company that sells at flea market and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks from a bank account in the business' name, to which sales are also deposited. Several times a year Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the start of the show. Cosgrove records the deposit and final payment, along with the show organizer's name and address, in the same worksheet on which purchases of inventory and supplies are recorded.

 A well-planned and correctly drawn REA diagram for Cosgrove Art & Antiques, related to purchasing inventory and supplies, renting booths, and paying for all items, would

A) reflect nine 1:N relationships.

B) reflect two M:N relationships.

C) reflect ten 1:N relationships.

D) include two 1:1 relationships.

Answer:

Page Ref: 502

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB: Reflective Thinking

49) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and estate sales. Each time Cosgrove makes a purchase, she records the person's name, address, date, specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans, researches and prices the inventory items. She assigns an inventory number to each item and records the "asking" price. Cosgrove buys price tags and display supplies from a company that sells at flea market and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks from a bank account in the business' name, to which sales are also deposited. Several times a year Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the start of the show. Cosgrove records the deposit and final payment, along with the show organizer's name and address, in the same worksheet on which purchases of inventory and supplies are recorded.

 A well-planned and correctly drawn REA diagram for Cosgrove Art & Antiques, related to purchasing inventory and supplies, renting booths, and paying for all items, would

A) reflect minimum cardinalities of 1 for the relationship between Vendor and Cash Disbursement entities.

B) reflect the same number of 0 and 1 minimum cardinalities.

C) reflect more maximum cardinalities of M than of 1.

D) reflect maximum cardinalities of M for the relationship between Inventory and Purchase entities.

Answer:

Page Ref: 502

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB: Reflective Thinking

50) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and estate sales. Each time Cosgrove makes a purchase, she records the person's name, address, date, specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans, researches and prices the inventory items. She assigns an inventory number to each item and records the "asking" price. Cosgrove buys price tags and display supplies from a company that sells at flea market and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks from a bank account in the business' name, to which sales are also deposited. Several times a year Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the start of the show. Cosgrove records the deposit and final payment, along with the show organizer's name and address, in the same worksheet on which purchases of inventory and supplies are recorded.

 A well-planned and correctly drawn REA diagram for Cosgrove Art & Antiques, related to purchasing inventory and supplies, renting booths, and paying for all items, what entities would reflect economic duality?

A) Purchases and Cash Disbursements

B) Booth Rental and Cash Disbursements

C) Inventory and Purchases

D) Cash and Cash Disbursements

Answer:

Page Ref: 498

Objective:  Learning Objective 3

Difficulty :  Difficult

AACSB:  Reflective Thinking

 51) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and estate sales. Each time Cosgrove makes a purchase, she records the person's name, address, date, specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans, researches and prices the inventory items. She assigns an inventory number to each item and records the "asking" price. Cosgrove buys price tags and display supplies from a company that sells at flea market and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks from a bank account in the business' name, to which sales are also deposited. Several times a year Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the start of the show. Cosgrove records the deposit and final payment, along with the show organizer's name and address, in the same worksheet on which purchases of inventory and supplies are recorded.

 Draw an REA diagram for Cosgrove Art & Antiques, related to purchasing inventory and supplies, renting booths, and paying for all items.

 52) Describe data modeling.

 53) Describe an REA data model.

 54) Define cardinality.

 55) Describe the three basic rules that apply to the REA model pattern.

 56) Describe the steps in developing an REA diagram.

 57) Explain how an AIS system can be viewed as a set of "give-to-get" exchanges.

 58) Define minimum and maximum cardinalities.

 59) Describe the possible relationships between entities, in terms of cardinalities.

 60) Explain specifically what is meant by the following statement, "Accountants can and should participate in all stages of the database design process."

 61) A dental office employs three dentists and five dental hygienists. One of the dentists is a very recent dental school graduate and can't yet see patients on her own until she passes boards and obtains a license. Dentists perform all procedures personally, except for regular cleaning and x-rays, which are performed exclusively by dental hygienists. Three of the five dental hygienists perform only regular cleaning and x-rays. The other two hygienists each assist a specific dentist during procedures, as well as performing regular cleaning and x-rays. One of the hygienists will be assigned to the new dentist when she begins seeing patients. Hygienists usually 'shadow' other hygienists and dentists for two weeks prior to seeing patients.

 Patients schedule appointments directly with dentists and hygienists, depending on the type of dental service needed. Patients do not have to choose a dentist until they need service other than routine cleaning or x-rays. Patients are assigned to a specific dental hygienist when they schedule their first appointment. The customer master file has 549 records. Diagram the agents described, relationships between agents, and the cardinality pairs for each relationship.