[数据库原理]【英文版】Chapter05

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chap05 查询和视图

chap05 查询和视图
用CREATE SQL VIEW命令创建视图
打开数据库,用命令来创建视图:
OPEN DATABASE 数据库名 CREATE SQL VIEW 视图文件名 AS SQL-SELECT
语句
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视图的使用
利用视图更新源表数据
可在视图设计器的更新条件页面中进行如下设置 来实现对源表数据的更新:
set<fieldname>=<expression> 插入表记录命令:Insert into <tablename> (字段名列表)Values(值列表) 删除表记录命令:Delete From <tablename>
[where<条件表达式>]
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5.3 SQL命令小结
非SQL命令
建表命令:Create 修改表命令:Modify Structure 修改表记录命令:Replace 插入表记录命令:Append 删除表记录命令:Delete
VFP程序设计教程
南京理工大学紫金学院 计算机系
Chapter05 查询和视图
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5.1 查询的创建和使用
查询的概念 查询的创建
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查询的概念
查询:就是向一个数据库发出检索信息的请求, 从中提取符合特定条件的记录。
查询文件:保存实现查询的SELECT-SQL命令的 文件。查询文件保存时,系统自动给出扩展 名.qpr;查询被运行后,系统还会生成一个编 译后的查询文件,扩展名为.qpx。
设置查询结果的排序依据
排序决定查询输出结果中记录显示的顺序。单击排序 依据 → 从选定字段框选中字段 → 选择升序或降序 → 单击添加。
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查询的创建
设置查询结果的分组依据

Chapter05 Sliding Bearings 机械零件设计英文PPT全套教案

Chapter05 Sliding Bearings 机械零件设计英文PPT全套教案
In SI the units of are Pas.
Another unit of dynamic viscosity poise (P) is the cgs unit of viscosity and is in dyne-seconds per square centimeter (dyns/cm2).
cylindrical members sliding in annular sleeves,
disks sliding on mating disks.
Fig.5.1 Various types of sliding bearings
5.4 Sliding Bearing Materials
Schematic sketch showing relative position change of shaft in the sleeve, starting from rest and increasing to steady-state rotating speed
dp dx y
Reynolds Equation
Chapter 5 Sliding Bearings
5.1 Types of Bearings 5.2 Uses and Characteristics of Sliding Bearings 5.3 Potential Failure Modes
reciprocating, rotating or oscillating
Basic objectives of the design
To choose the bearing diameter and length, specify the surface roughness and clearance requirements between journal and sleeve, and determine acceptable lubricant properties and flow rates that will assure support of specified design loads and minimize frictional drag.

ArcGis Chapter05

ArcGis Chapter05

第五章基于GIS的空间可达性测量及其在医疗服务中的应用可达性(或便捷度)是指从给定地点到其他地方工作、购物、娱乐或就医的方便程度。

可达性的重要性不言而喻。

资源或服务设施都是稀缺的,资源有效配置的决定性因素是消费者的可达性。

资源或服务设施的空间分布并不均衡,需要周密的规划布局以满足人们的需求。

弱势群体(比如低收入和少数民族集聚区)常常因为经济困难或交通方式短缺而不能得到某些服务或者丧失许多机会。

可达性已经成为一个社会公平问题,要达到社会平等就要求政府部门制定适宜的规划和有效的公共政策。

可达性决定于供需分布以及二者在空间上的联系,是区位分析的经典问题,也很适合用GIS 来解决。

本章重点阐述用GIS方法测量空间可达性。

第5.1节概述可达性相关概念,接下来用两种GIS方法来测量空间可达性:第5.2节介绍移动搜索法第5.3节介绍引力法。

第5.4节应用上述两种方法来测量芝加哥地区家庭医师的可达性。

第5.5节是讨论和结论。

5.1可达性问题可达性可以根据两种尺度(显性与隐性、空间与非空间)的不同组合而划分成四种类型:显性空间可达性、显性非空间可达性、隐性空间可达性、隐性非空间可达性(Khan, 1992)。

显性可达性是指对服务的实际消费,而隐性可达性是指对服务消费的可能性。

显性可达性可以通过消费者使用该服务设施的程度和满意度来体现,这可以通过调查得到。

研究者关注隐性可达性的更多研究成果是规划师和决策者用于评价现有服务系统以及谋求改进服务的策略。

空间可达性的着重于研究联系供需点之间的距离屏障或克服屏障的媒介,而非空间可达性重点在非地理性的要素(Joseph and Phillips, 1984)。

非空间可达性由许多人口结构和社会经济因素决定。

在一项关于就业便捷度的研究中,本书作者(Wang, 2001b)研究了种族、性别、工资、家庭结构、教育水平及住房情况等因素对上班族通勤时间及就业方便程度的影响。

在另一项关于医疗服务便捷度的研究中,王法辉和罗卫(Wang and Luo, 2005)将非空间变量分为如下几7778类:人口结构,如年龄、性别、种族等;社会经济因素,如贫困人口、女性主导家庭、住宅状况及收入水平等;居住环境类,如住房拥挤程度、缺乏基本公共设施的住宅单元数等;教育服务水平,如未获得中学教育的人数、英语交流障碍等;交通方便性,如无私车的家庭数等等。

曼昆英文版《经济学原理》05-弹性及其应用

曼昆英文版《经济学原理》05-弹性及其应用

Computing the Price Elasticity of Demand
(100 - 50)
Price
ED
(100 50)/2 (4.00 5.00)/2
(4.00 - 5.00)
$5
4 Demand
67 percent -3 - 22 percent
Demand is price elastic
Example: If the price of an ice cream cone increases from $2.00 to $2.20 and the amount you buy falls from 10 to 8 cones the your elasticity of demand, using the midpoint formula, would be calculated as:
0 50 100 Quantity
Ranges of Elasticity
Perfectly Inelastic Quantity demanded does not respond to price changes. Perfectly Elastic Quantity demanded changes infinitely with any change in price. Unit Elastic Quantity demanded changes by the same percentage as the price.
demand with greater precision.
Price Elasticity of Demand
Price elasticity of demand is the

Chapter05_数组和广义表_数据结构(C语言版)_严蔚敏_配套ppt课件

Chapter05_数组和广义表_数据结构(C语言版)_严蔚敏_配套ppt课件

M
1 1 2 3 3 4
1 5 3 1 2 4
3 7 -1 -1 -2 2
N
1 1 2 3 4 5
1 3 3 2 4 1
3 -1 -2 -1 2 7
行列下 标调换
1 5 3 1 2 4
1 1 2 3 3 4
3 7 -1 -1 -2 2
按行下 标排序
法1:
按照矩阵M的列序进行转置,即按三元组A的 第二个字段值(列下标)由小到大的顺序进行转置。 为了找到M中每一列中所有的非零元素,需要对其 三元组表a.data从第一行起整个扫描一遍,由于 a.data是以M的行序为主序来存放每个非零元素 的,对于M中具有相同列下标的非零元来讲,先扫 描到的非零元的行下标一定小于后扫描到的非零元 的行下标,由此得到的恰是b.data应有的顺序。
• 压缩的含义
– 为多个值相同的元素只分配一个存贮空间; – 零元素不分配或少分配存贮空间。
• 特殊矩阵:元素值相同或零元素分布有 一定规律的矩阵。 • 稀疏矩阵:元素值相同或零元素分布没 有规律的矩阵。 • 特殊矩阵的压缩存贮实际是将二维数组 的数据元素压缩到一维数组上。
特殊矩阵的压缩存储
特殊矩阵: 非零元在矩阵中的分布有一定规则
常用的稀疏矩阵的存储方法
三元组表示法 顺序存储 行逻辑联接的顺序表 带辅助行向量的二元组表示法 伪地址表示法 带行指针向量的单链表示法 链接存储 散列存储 行列表示法(十字链表) 多链表示法(正交表)
顺序存储
1、三元组表示法 用一个线性表来表示稀疏矩阵,线性表的每个 结点对应稀疏矩阵的一个非零元素。其中包括三个 域,分别为该元素的行下标、列下标和值。结点间 的先后顺序按矩阵的行优先顺序排列(跳过零元 素),将线性表用顺序的方法存储在连续的存储区 里。

数据库英文版第六版课后答案 (28)

数据库英文版第六版课后答案   (28)
Among the points that are worth discussing when coming up with an E-R design are:
1. Naming of attributes: this is a key aspect of a good design. One approach to design ensures that no two attributes share a name by accident; thus, if ID appears as an attribute of person, it should not appear as an attribute of
51
52 Chapter 7 Del
another relation, unless it references the ID of person. When natural joins are used in queries, this approach avoids accidental equation of attributes to some extent, although not always; for example, students and instructors share attributes ID and name (presumably inherited from a generalization person), so a query that joins the student and instructor relations would equate the respective attribute names.
2. Primary keys: one approach to design creates identifier values for every entity, which are internal to the system and not normally made visible to end users. These internal values are often declared in SQL as auto increment, meaning that whenever a tuple is inserted to the relation, a unique value is given to the attribute automatically. In contrast, the alternative approach, which we have used in this book, avoids creating artificial internal identifiers, and instead uses externally visible attributes as primary key values wherever possible. As an example, in any university employees and students have externally visible identifiers. These could be used as the primary keys, or alternatively, the application can create identifiers that are not externally visible, and use them as the value for the primary key. As another example, the section table, which has the combination of (course id, section id, semester, year) as primary key, could instead have a section identifier that is unique across all sections as primary key, with the course id, section id, semester, year as non-primary key attributes. The difference would be that the relations that refer to section, namely teaches and takes, would have a single unique section id attribute as a foreign key referring to section, and would not need to store course id, section id, semester, and year.

Bodie2eChapter05 Household Saving and Investment Decisions 英文版PPT金融学(第二版) 教学课件

Bodie2eChapter05 Household Saving and Investment Decisions 英文版PPT金融学(第二版) 教学课件
R e al $
fund H um anC ap C apital
300000 200000 100000 0 35 -100000 Age
12
45
55
65
75
Copyright © 2009 Pearson Education, Inc. Publishing as Prentice Hall
The Inter-temporal Budget Constraint
– The analysis becomes progressively more complex as we make the assumptions more realistic.
• What if you don’t know your date of death., returns are risky, et cetera?
8 Copyright © 2009 Pearson Education, Inc. Publishing as Prentice Hall
Maintain the same level of consumption spending
– Assume that your level of real consumption is C
– $30,000*0.75 = $22,500/year – using your calculator compute the present value of the retirement funds as an regular annuity
n=15, i = 3, FV=0, PMT=-22,500 -> PV=268,604
Chapter 5: Household Saving and Investment Decisions

复旦大学-计算机基础(全英文)--Chapter05PPT课件

复旦大学-计算机基础(全英文)--Chapter05PPT课件
051100 Wireless networks are less secure than wired networks.
051200 WEP, WPA, and PSK are examples of WiFi networks.
051300 Public key encryption uses a public key to encrypt messages, but a private key is required to decrypt messages.
Answer A for True and B for False
051000 A wireless infrastructure network uses a centralized broadcasting device, such as a wireless access point or router.
Metropolitan Area Network (MAN) – public high-speed network with range of about 50 miles
Wide Area Network (WAN) – consists of several smaller networks
9
5 Network Devices
Each connection point on a network is referred to as a node To connect to a LAN, a computer requires network circuitry,
8
5 LAN Standards
LAN technologies are standardized by the Institute of Electrical and Electronics Engineers (IEEE) Project 802 – Local Network Standards – IEEE 802.3 – ARCnet – Token Ring – FDDI – Ethernet

曼昆_经济学原理答案_英文版chp5

曼昆_经济学原理答案_英文版chp5

Chapter 5Elasticity and its applicationSolutions to text problemsprice elasticity of demand. Explain the relationship between total QZ Definerevenue and the price elasticity of demand. (page 92)The price elasticity of demand is a measure of how much the quantity demanded of a good responds to a change in the price of that good, calculated as the percentage change in quantity demanded divided by the percentage change in price.The relationship between total revenue and the price elasticity of demand is: (1) when a demand curve is inelastic (a price elasticity less than 1), a price increase raises total revenue, and a price decrease reduces total revenue; (2) when a demand curve is elastic (a price elasticity greater than 1), a price increase reduces total revenue, and a price decrease raises total revenue; and (3) when a demand curve is unit elastic (a price elasticity equal to 1), a change in price does not affect total revenue.price elasticity of supply. Explain why the price elasticity of supply QZ Definemight be different in the long run than in the short run. (page 94)The price elasticity of supply is a measure of how much the quantity supplied of a good responds to a change in the price of that good, calculated as the percentage change in quantity supplied divided by the percentage change in price.The price elasticity of supply might be different in the long run than in the short run because over short periods of time, firms cannot easily change the size of their factories to make more or less of a good. Thus, in the short run, the quantity supplied is not very responsive to the price. However, over longer periods, firms can build new factories or close old ones, or they can enter or exit a market. So, in the long run, the quantity supplied can respond substantially to the price.QZ How might a drought that destroys half of all farm crops be good for farmers? If such a drought is good for farmers, why don’t farmers destroy their own crops in the absence of a drought? (page 100)A drought that destroys half of all farm crops could be good for farmers if the demand for the crops is inelastic. The shift to the left of the supply curve leads to a price increase that raises total revenue because the price elasticity is less than one.Even though a drought could be good for farmers, they wouldn’t destroy their crops in the absence of a drought because no one farmer would have an incentive to destroy her crops, since she takes the market price as given. Only if all farmers destroyed their crops together, for example through a government program, would this plan work to make farmers better off.Questions for review (page 101)1The price elasticity of demand measures how much the quantity demanded responds to a change in price. The income elasticity of demand measures how much the quantity demanded changes as consumer income changes.2The determinants of the price elasticity of demand include whether the good is a necessity or a luxury, how available close substitutes are, how broadly defined the market is, and the time horizon.Luxury goods have greater price elasticity than necessities, goods with close substitutes have greater elasticity, goods in more narrowly defined markets have greater elasticity, and goods have greater elasticity the longer the time horizon.3Elasticity greater than 1 means demand is elastic. When the elasticity is greater than 1, the percentage change in quantity demanded exceeds the percentage change in price. When the elasticity60 Principles of Economics, Third edition, Instructor’s Manualequals 0, demand is perfectly inelastic. There is no change in quantity demanded when there is a change in price.4Figure 5.1 presents a supply-and-demand diagram, showing equilibrium price, equilibrium quantity, total spending by consumers and the total revenue received by producers. Total spending byconsumers equals the equilibrium price times the equilibrium quantity. Total revenue received by producers also equals the equilibrium price times the equilibrium quantity. These are shown by the area of the rectangle in Figure 5.1.Figure 5.15If demand is elastic, an increase in price reduces total revenue. With elastic demand, the quantity demanded falls by a greater percentage than the percentage increase in price. As a result, total revenue declines.6 A good with an income elasticity less than 0 is called an inferior good because as income rises, thequantity demanded declines.Chapter 5: Elasticity and its application 61 7The price elasticity of supply is calculated as the percentage change in quantity supplied divided by percentage change in price.Price elasticity of supply =% change in quantity supplied % change in priceIt measures how much the quantity supplied responds to changes in the price.8The price elasticity of supply of Picasso paintings is zero, since no matter how high price rises, no more can ever be produced.9The price elasticity of supply is usually larger in the long run than it is in the short run. Over short periods of time, firms cannot easily change the size of their factories to make more or less of a good, so the quantity supplied is not very responsive to price. Over longer periods, firms can build new factories or close old ones, so the quantity supplied is more responsive to price.10OPEC was unable to maintain a high price through the 1980s because the elasticity of supply and demand were more elastic in the long run. When the price of oil rose, producers of oil outside of OPEC increased oil exploration and built new extraction capacity. Consumers responded withgreater conservation efforts. As a result, supply increased and demand fell, leading to a lower price for oil in the long run.Problems and applications (page 102)1 a Mystery novels have more elastic demand than required textbooks, because mystery novels haveclose substitutes and are more of a luxury good, while required textbooks are more of a necessity with no close substitutes. If the price of mystery novels were to rise, readers could substituteother types of novels, or buy fewer novels altogether. But if the price of required textbooks were to rise, students would have little choice but to pay the higher price. Thus the quantity demanded of required textbooks is less responsive to price than the quantity demanded of mystery novels.b Beethoven recordings have more elastic demand than classical music recordings in general.Beethoven recordings are a narrower market than classical music recordings, so it is easy to find close substitutes for them. If the price of Beethoven recordings were to rise, people couldsubstitute other classical recordings, like Mozart. But if the price of all classical recordings were to rise, substitution would be more difficult. A transition from classical music to hip-hop, forexample, is less likely. Thus the quantity demanded of classical recordings is less responsive to price than the quantity demanded of Beethoven recordings.c Heating oil during the next 5 years has more elastic demand than heating oil during the next 6months. Goods have a more elastic demand over longer time horizons. If the price of heating oil were to rise temporarily, consumers couldn’t switch to other sources of fuel without greatexpense. But if the price of heating oil were to be high for a long time, people would gradually switch to gas or electric heat. As a result, the quantity demanded of heating oil during the next 6 months is less responsive to price than the quantity demanded of heating oil during the next 5years.d Lemonade has more elastic demand than water. Lemonade is a luxury with close substitutes,while water is a necessity with no close substitutes. If the price of water were to rise, consumers have little choice but to pay the higher price. But if the price of lemonade were to rise,consumers could easily switch to other soft drinks. So the quantity demanded of lemonade ismore responsive to price than the quantity demanded of water.2 a(i) For business travellers, the price elasticity of demand when the price of tickets risesfrom $200 to $250 is [(2,000 – 1,900)/1,950]/[(250 – 200)/225] = 3/13 = 0.23.(ii) For holiday-makers, the price elasticity of demand when the price of tickets risesfrom $200 to $250 is [(800 – 600)/700] / [(250 – 200)/225] = 9/7 = 1.29.b The price elasticity of demand for holiday-makers is higher than the elasticity for businesstravellers because holiday-makers can more easily choose a different mode of transportation like driving or taking the train. Business travellers are less likely to do so since time is moreimportant to them and their schedules are less adaptable.62 Principles of Economics, Third edition, Instructor’s Manual3 a(i) If your income is $10,000, your price elasticity of demand as the price of compactdiscs rises from $8 to $10 is [(40 – 32)/36] / [(10 – 8)/9] = 1(ii) If your income is $12,000, the elasticity is [(50 – 45)/47.5] / [(10 – 8)/9] = 9/19 =0.47b(i) If the price is $12, your income elasticity of demand as your income increases from $10,000 to $12,000 is [(30 – 24)/27] / [(12,000 – 10,000)/11,000] = 11/9 = 1.22.(ii) If the price is $16, your income elasticity of demand as your income increases from $10,000 to $12,000 is [(12 – 8)/10] / [(12,000 – 10,000)/11,000] = 11/5 = 2.2.4 a If Emily always spends one-third of her income on clothing, then her income elasticityof demand is one, since maintaining her clothing expenditures as a constant fraction ofher income means the percentage change in her quantity of clothing must equal herpercentage change in income. For example, suppose the price of clothing is $30, herincome is $9,000, and she purchases 100 clothing items. If her income rose 10 percentto $9,900, she’d spend a total of $3,300 on clothing, which is 110 clothing items, a 10percent increase.b Emily’s price elasticity of clothing demand is also one, since every percentage point increase inthe price of clothing would lead her to reduce her quantity purchased by the same percentage.Again, suppose the price of clothing is $30, her income is $9,000, and she purchases 100clothing items. If the price of clothing rose 1 percent to $30.30, she would purchase 99 clothing items, a 1 percent reduction. Note this part of the problem can be confusing to students if theyhave an example with a larger percentage change and they use the point elasticity calculationmethod. This example can be used to further illustrate the usefulness of the midpoint method for any size change.c Since Emily spends a smaller proportion of her income on clothing, then for any given price, herquantity demanded will be lower. Thus her demand curve has shifted to the left. But becauseshe’ll again spend a constant fraction of her income on clothing, her income and price elasticities of demand remain one.5 a With a 4.3 percent decline in quantity following a 20 percent increase in price, theprice elasticity of demand is only 4.3/20 = 0.215, which is fairly inelastic.b With inelastic demand, the revenue rises when the fare rises.c The elasticity estimate might be unreliable because it’s only the first month after the fareincrease. As time goes by, people may switch to other means of transportation in response to the price increase. So the elasticity may be larger in the long run than it is in the short run.6Tom’s price elasticity of demand is zero, since he wants the same quantity regardless of the price.Jerry’s price elasticity of demand is one, since he spends the same amount on gas, no matter what the price, which means his percentage change in quantity is equal to the percentage change in price.7To explain the observation that spending on restaurant meals declines more during economic downturns than does spending on food to be eaten at home, economists look at the income elasticity of demand. In economic downturns, people have lower income. To explain the observation, the income elasticity of restaurant meals must be larger than the income elasticity of spending on food to be eaten at home.8 a With a price elasticity of demand of 0.4, reducing the quantity demanded of cigarettes by 20percent requires a 50 percent increase in price, since 20/50 = 0.4. With the price of a pack ofcigarettes currently at $8, this would require an increase in the price to $13.33 a pack using the midpoint method (note that ($13.33 – $8)/$10.67 = 0.50).b The policy will have a larger effect five years from now than it does one year from now. Theelasticity is larger in the long run, since it may take some time for people to reduce theircigarette usage. The habit of smoking is hard to break in the short run.c Since teenagers don’t have as much income as adults, they are likely to have a higher priceelasticity of demand.9You’d expect the price elasticity of demand to be higher in the market for vanilla ice cream than for all ice cream because vanilla ice cream is a narrower category and other flavours of ice cream are almost perfect substitutes for vanilla.Chapter 5: Elasticity and its application 63 You’d expect the price elasticity of supply to be larger for vanilla ice cream than for all ice cream. A producer of vanilla ice cream could easily adjust the quantity of vanilla ice cream and produce other types of ice cream. But a producer of ice cream would have a more difficult time adjusting the overall quantity of ice cream they produced.10 a As Figure 5.2 shows, in both markets, the increase in supply reduces the equilibrium price andincreases the equilibrium quantity.b In the market for pharmaceutical drugs, with inelastic demand, the increase in supply leads to arelatively large decline in the price and not much of an increase in quantity. This marketexperiences a larger change in price.Figure 5.2c In the market for computers, with elastic demand, the increase in supply leads to a relativelylarge increase in quantity and not much of a decline in price. This market experiences a largerchange in quantity.d In the market for pharmaceutical drugs, since demand is inelastic, the percentage increase inquantity will be less than the percentage decrease in price, so total consumer spending willdecline. In contrast, since demand is elastic in the market for computers, the percentage increase in quantity will be greater than the percentage decrease in price, so total consumer spending will increase.11 a As Figure 5.3 shows, in both markets, the increase in demand increases both the equilibriumprice and the equilibrium quantity.b In the market for beachfront resorts, with inelastic supply, the increase in demand leads to arelatively large increase in the price and not much of an increase in quantity. This marketexperiences a larger change in price.c In the market for cars, with elastic supply, the increase in demand leads to a relatively largeincrease in quantity and not much of an increase in price. This market experiences a largerchange in quantity.d In both markets, total consumer spending rises, since both equilibrium price and equilibriumquantity rise.64 Principles of Economics, Third edition, Instructor’s Manual Figure 5.3Quantity of cars 12 a Vineyard owners whose vines weren’t destroyed benefited because the destruction of some ofthe vines reduced the supply, causing the equilibrium price to rise.b To tell whether vineyard owners as a group were hurt or helped by the floods, you’d need toknow the price elasticity of demand. It could be that the additional income earned by vineyard owners whose vines weren’t destroyed rose more because of the higher prices than the lossesmade by vineyard owners whose vines were destroyed, if demand is inelastic.13 A worldwide drought could increase the total revenue of farmers if the price elasticity of demand forgrain is inelastic. The drought reduces the supply of grain, but if demand is inelastic, the reduction of supply causes a large increase in price. Total farm revenue would rise as a result. If there’s only a drought in Queensland, Queensland’s production isn’t a large enough proportion of the total farm product to have much impact on the price. As a result, price is basically unchanged, while the output of Queensland farmers declines, thus reducing their income.14 When productivity increases for all farmland at a point in time, the increased productivity leads to arise in farmland prices, since more output can be produced on a given amount of land. But prior to the technological improvements, the productivity of farmland depended mainly on the prevailing weather conditions. There was little opportunity to substitute land with worse weather conditions for land with better weather conditions. As technology improved over time, it became much easier to substitute one type of land for another. So the price elasticity of supply for farmland increased over time, since now land with bad weather is a better substitute for land with good weather. Theincreased supply of land reduced farmland prices. As a result, productivity and farmland prices are negatively related over time.15 Not necessarily. If demand for luxury cars is price elastic, then raising the price of luxury cars byincreasing the tax will decrease the total revenue from luxury cars. It is likely that demand for luxury cars is elastic as they are more of a luxury than a necessity. P r i c e o f c a r s。

计算机英语学生用书(第二版)习题答案chapter 05.

计算机英语学生用书(第二版)习题答案chapter 05.
IV. Exercises Comprehension I. Filling Blanks
II. True or False III.Answering Questions IV. Translating Terms
Vocabulary
V. Selecting Words
Collocation Summary
• First generation—— machine language • Second generation—— assembly language • Third generation—— high-level languages • Fourth generation—— very-high-level
5. T
IIV. Exercises—Comprehension
III. Answer the following question.
1. List the five steps of programming.
1. Programming is traditionally a five-step problem-solving process. The five steps are as follows: The first step: Problem definition The second step: Program design The third step: Program coding The fourth step: Program testing The fifth step: Program documentation and maintenance
languages • Fifth generation—— natural languages

【英文原版】操作系统_精髓与设计原理_第6版 - Chapter05-new

【英文原版】操作系统_精髓与设计原理_第6版 - Chapter05-new

Process Interaction
Competition among Processes for Resources
Three main control problems: • Need for Mutual Exclusion
– Critical sections
• Deadlock • Starvation
Semaphore
• Semaphore:
– An integer value used for signalling among processes.
• Only three operations may be performed on a semaphore, all of which are atomic:
• Uniprocessors only allow interleaving • Interrupt Disabling
– A process runs until it invokes an operating system service or until it is interrupted – Disabling interrupts guarantees mutual exclusion – Will not work in multiprocessor architecture
• The output depends on who finishes the race last.
Operating System Concerns
• What design and management issues are raised by the existence of concurrency? • The OS must

数据库原理与应用:基于SQL+Server+2005课后答案

数据库原理与应用:基于SQL+Server+2005课后答案

CHAPTER 01第1章数据库系统概述练习题1参考答案1.文件系统中的文件与数据库系统中的文件有何本质上的不同?答文件系统中的文件是面向应用的,一个文件基本上对应于一个应用程序,文件之间不存在联系,数据冗余大,数据共享性差,数据独立性差;数据库系统中的文件不再面向特定的某个或多个应用,而是面向整个应用系统,文件之间是相互联系着的,减少了数据冗余,实现了数据共享,数据独立性高。

2.对数据库的3种不同数据观是如何划分的?答概念模式体现了数据库的总体观,称为DBA视图;内模式体现了数据库的存储观,称为系统程序员视图;外模式体现了数据库的用户观,称为用户视图。

用户视图有多个,而其他视图只有一个。

3.什么是数据独立性?数据库系统是如何实现数据独立性的?答数据独立性是指应用程序和数据之间相互独立、不受影响,即数据结构的修改不引起应用程序修改的特性。

数据独立性包括物理数据独立性和逻辑数据独立性。

物理数据独立性是指数据库物理结构改变时不必修改现有的应用程序。

逻辑数据独立性是指数据库逻辑结构改变时应用程序不用改变。

数据独立性是由DBMS的二级映象功能来保证的。

数据库系统通常采用外模式、模式和内模式三级结构,数据库管理系统在这三级模式之间提供了外模式/概念模式和概念模式/内模式两层映象,当整个系统要求改变模式时(增加记录类型,增加数据项)时,由DBMS 对各个外模式/概念模式的映象作相应改变,可以使外模式保持不变,由于应用程序是依据数据的外模式编写的,因而应用程序不必修改,保证了数据的逻辑独立性。

当数据的存储结构改变时,由DBMS对概念模式/内模式映象作相应改变,可以使模式不变,从而应用程序也不必改变,保证了数据的物理独立性。

第2章数据模型CHAPTER 02练习题2参考答案1.什么是关系?什么是关系框架?关系之间实现联系的手段是什么?什么是关系数据库?答关系是一张二维表,即元组的集合。

关系框架是一个关系的属性名表。

高等数学英文版课件PPT 05 Integrals

高等数学英文版课件PPT 05 Integrals

Example 3 Find the area under the cosine curve from 0 to b,
where 0 b / 2.
Solution We choose a regular partition P so that
||P||=b/n
and we choose xi to be the right-hand endpoint of the ith sub-
Chapter 5
Integrals
5.2 Area 5.3 The Definite Integral 5.4 The Fundamental Theorem of Calculus 5.5 The Substitution Rule
机动 目录 上页 下页 返回 结束
4.2 Area
Area Problem: Find the area of the region S that lies under the curve y=f(x) from a to b.(see Figure 1)
n
n
Ai f (xi)xi
i 1
i 1
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Figure 3
y y=f(x)
S1 S2
Si
Sn
oa
Xi-1
Xi
x b
approximated by
y y=f(x)
Figure 4
R1 R2
o a x1 x2
Ri
Rn
Xi-1
Xi
xi
xn b
x
机动 目录 上页 下页 返回 结束
机动 目录 上页 下页 返回 结束
Example 2: Find the area under the parabola y=x2+1 from 0 to 2.

数据库原理 英文

数据库原理 英文

数据库原理英文Database PrinciplesIntroduction:Database principles are fundamental concepts that govern the design, management, and use of databases. A database is a structured collection of data that is organized and stored in a manner that allows for efficient retrieval, manipulation, and analysis.Data Models:Data models are used to represent how data is organized and structured within a database. These models determine the relationships between data elements and define the rules for how data is stored and manipulated. Common data models include hierarchical, network, relational, and object-oriented.Relational Model:The relational model is the most widely used data model in modern databases. It organizes data into relations, which are tables with rows and columns. Each row represents a record, and each column represents a characteristic or attribute of that record. Relationships between tables are established through primary keys and foreign keys.Normalization:Normalization is the process of designing database tables to reduce redundancy and improve data integrity. It involves breaking down large tables into smaller ones and creating relationships between them. The goal is to eliminate data anomalies and ensure that eachpiece of data is stored in one place only.Query Languages:Query languages allow users to retrieve, manipulate, and update data in a database. The most common query language is Structured Query Language (SQL), which is used to interact with relational databases. SQL provides a set of commands and functions that enable users to perform operations such as data retrieval, insertion, deletion, and modification.Indexing and Query Optimization:Indexes are data structures that improve the speed of data retrieval operations. They provide a way to locate data quickly based on specific criteria. Query optimization involves analyzing and rearranging queries to execute them in the most efficient way possible. Techniques such as storing intermediate results, using parallel processing, and selecting appropriate indexing strategies are commonly employed.Transaction Management:A transaction is a unit of work that consists of one or more operations performed on a database. Transaction management ensures the atomicity, consistency, isolation, and durability of database operations. Transactions are usually managed by a database management system (DBMS) through the use of transaction logs and concurrency control mechanisms. Concurrency Control:Concurrency control prevents conflicts when multiple users try to access or modify the same data simultaneously. Techniques suchas locking, timestamping, and optimistic concurrency control are used to manage concurrent access and ensure data consistency. Backup and Recovery:Backup and recovery involve creating copies of a database to protect against data loss and ensuring that data can be restored in the event of a failure. Backups can be performed at different levels (database, table, or file) and can be either full or incremental. Recovery mechanisms restore the database to a consistent state after a failure, using backup copies and transaction logs. Conclusion:Understanding database principles is essential for designing efficient and robust databases. Data modeling, normalization, query languages, indexing, transaction management, concurrency control, and backup and recovery are key concepts that form the foundation of database systems. By applying these principles, database professionals can optimize data storage, retrieval, and manipulation, leading to better performance and data integrity.。

管理沟通以案例分析为视角英文版第5版教辅文件IM 5e Chapter 05

管理沟通以案例分析为视角英文版第5版教辅文件IM 5e Chapter 05

W RITINGC HAPTER 5The most important projects and decisions in the life of a business end up in writing.I. Writing is an important form of management communication because it:A. Provides a way to think about and organize a business;B. Provides analysis and justification for a manager’s best ideas;C. Provides documentation and discipline for an organization.II. An introduction to good business writing.A. Good business writing is simple, clear, and concise.B. It helps the reader focus on the idea the writer is trying to communicate, ratherthan on the words used to describe it.C. The evidence used to support a writer’s ideas is readily understandable.III. Here are fifteen ways to become a better business writer:A. Keep in mind that your reader does not have much time.B. Know where you are going before you start writing.C. Do not make any spelling or grammatical errors.D. Be responsive to the needs of the reader.E. Be clear and specific.F. Try to use the present tense.G. Make your writing vigorous and direct.H. Use short sentences and paragraphs.I. Use personal pronouns.J. Avoid cliches and jargon.K. Separate facts from opinion.L. Use numbers with restraint.M. Write the way you talk.N. Never be content with your first effort.O. Make it perfect!IV. The strategy of writing memos.A. Good memos get to the point, focus on just one issue, and support the writer’scentral ideas with coherent, relevant, convincing evidence.B. Memos are usually internal documents and therefore are used to pass information,ideas, and recommendations to other people in the same organization.C. The opening or overview paragraph of a memo should reveal a communicationstrategy for the entire document.1. Purpose: Why are you writing the memo?2. Main idea: What do you want to tell the reader? Or, what do you want thereader to do?3. Opinion: What is your point of view on the subject?V. When you know what you want to achieve – and what you want your reader to learn from your writing – you will need a communication strategy.A. Information strategies.1. To confirm agreement.2. To provide facts.3. To provide a point-of-view.B. Action strategies.1. To request assistance.2. To give direction.3. To seek agreement.VI. The overview is the first paragraph a reader will see and is one of the mostimportant elements of a memo.A. Keep the words simple and the sentences short so that anyone who receives thedocument will understand it.B. Keep the overview brief as it is to act as an “executive summary” of the memothat follows.C. Deal with “what” is being addressed, not “how” to fix it.D. Include and identify the writer’s opinion.E. Reflect the needs of the reader.F. Although brief, the overview should be thorough and complete.VII. Interoffice memos have two purposes: to inform or persuade. You will want to think about the following as you write:A.Make your reasons for writing clear to the readers.B.Write about just one subject.C.Begin with the big picture first, then move to the details.D.Provide just as much detail as you think your reader will need.E.Group similar information together.F.Provide a point-of-contact for your readers.G.Avoid gratuitous use of the first-person singularH.Stick to the facts.VIII. A persuasive memo must provide a complete, logical argument with which the reader cannot disagree.A. Consider your objective against the reader’s att itudes, perceptions, and knowledgeof the subject.B. Construct an outline on paper, focusing on the Situation Analysis and Rationalesections. This will help develop a logical argument and identify missinginformation.C. Include a plan of action to add credibility and practicality to the ideas presented inthe memo.D. Avoid controversial issues, opinions, and unsupported assertions in the SituationAnalysis. Stick to the facts to ensure the reader will agree with this section of thememo.E. Present your Recommendation and Rationale before you discuss other options thatyou have considered and rejected.F. Always lead from strength.1. Start the proposal with a strong, confident Overview.2. Bring important ideas to the beginning of each section.3. In the Rationale section, always present your arguments in order ofperformance.G. Use precedent to make the proposal appear less speculative.I.Gear the argument to the decision criteria of the reader.IX. The outlining of a proposal memo.A. The flow of the outline follows three basic steps.1. Situation Analysis: Where are we today and why are we here?2. Recommendation: What should we do about it?3. Rationale: Why is this a good thing to do?B. The seven-step outlining procedure helps the writer to improve their thinking andreduce confusion for the reader.1. Review the strategy to ensure the goal of the memo is established.2. Assemble all of the information that will go into the memo.3. Identify and separate the information the reader needs to know tounderstand the situation.4. Identify and separate the recommended course of action.5. Develop the rationale by eliminating invalid arguments andstrengthening areas that appear unclear.6. Rank the arguments from most powerful to least important.7. Test the argument against the reader’s decision criteria.X. Standard formats for memos.A. Help the writer to organize information and concepts quickly.B. Help the reader to know immediately where to find pieces of information and howthey fit together.C. A suggested format for business memos is The Business Strategy Memo, found inAppendix D at the end of the student textbook.1. This format is appropriate regardless of how long and complex thememo is.2. Note the format suggested here separates the contents of a memointo four or five sections, each no more than a paragraph or two, and eachclearly marked with a boldface heading.D. If you work for an organization that has a detailed correspondence manual, you needonly to follow the directions it provides.XI. Meeting and conference reports are used to record decisions made at a meeting.A. Avoid long descriptions of meeting events.B. Use a standard format that includes the name of a groups, persons attending, andsubjects covered.C. Briefly report on what was discussed or presented as well as what was decidedand why.D. Focus your report on these issues:1. What action is required.2. Who is responsible.3. What the timing will be.XII. Project lists keep track of current and proposed activities.A. Simple descriptions of what the organization is doing to achieve goals or serve itscustomers.B. Separate each project by category, then list projects in order of priority orimportance.C. Each project should include: a title and brief description, status, next steps,responsible parties, and dates due.D. Completed or terminated projects should be shown as such the following month,with a brief notation about why the project will not appear on future project lists. XIII. Make memos inviting and attractive.A. Grab attention up front by presenting a strong overview section.B. Vary sentence and paragraph length - but keep them short.C. Use headings to improve organization.D. Use bullets and numbers to identify groupings.E. Use parallel structure for lists.F. Underline or use boldface type to focus on topic sentences, key words, andphrases.G. Leave adequate margins to make the document more inviting.H. Don’t settle for a sloppy or illegible duplication.XIV. Editing your memo is necessary to produce quality writing.A. This process helps to trim, clarify, and simplify the document.B. To edit your memo, put yourself in the reader’s place and go through thedocument several times, each time asking yourself one of the following sevenbasic questions.1. Is it clear?2. Is it complete?3. Is it persuasive?4. Is it accurate?5. Is it concise?6. Is it inviting to read?7. Is it perfect?XV. Writing good business letters.A. Unlike memos, business letters are primarily external documents.B. Like memos, good letters are crisp, concise, spoken in tone, and organized so thatreaders can follow and understand with a minimum effort.C. Employ the following thoughts when writing a business letter:1. Answer the mail within three business days or drop the reader anote explaining the situation.2. Show by your words and actions that you are genuinely interestedin them and the issue they have written about.3. Do not be too short, brief, or curt.4. Soften the blow of bad news by saying you are sorry it happened,you regret the outcome, or some similar selection of words.5. Share in the reader’s good fortune if it is good news.6. Give the reader the benefit of the doubt if the issue is not clear.7. Never send off an angry letter.8. If an odd character crosses your path, be polite, do your job, andthey will usually go away.9. Show that you have a sense of humor if someone makes (orattempts) a joke.10. Make sure your letter answers all of the questions your audience islikely to have; respond to their fears, doubts, and concerns. Be carefulwith form letters because their one-size-fits-all approach often does notaddress all the issues.XVI. Guidelines to follow when you are required to explain something.A. Nothing is self-explanatory. Explain in simple, ordinary English what you wantyour reader to know.B. Explain any scientific or technical language used in the document.C. Be sequential in your explanations, moving step-by-step through processes thatare complex.D. Make certain you provide enough to answer questions, allay fears, and quelldoubts.E. Don’t overdo it. Provide enough detail to satisfy their curiosity, but not so muchthat you put them off.F. Illustrate. If you cannot explain it, perhaps you can show it.G. Answer expected questions.H. Caution the reader about items that can be easily misunderstood or misread. XVII. Guidelines to follow when you are required to apologize.A. Take the complaint seriously.B. For the most part, people will calm down and adopt a more understanding attitudeif you simply explain what happened and tell them why.C. Don’t shift the blame. Just accept responsibility for what has happened and offera solution.D. Don’t just write. Do something to fix the problem.XVIII. The style of your writing is important to your career development.A. Business writing is best received if it is compact, informal, and organized.B. This brand of writing leads to organizational efficiency, personal productivity,and upward movement in your career.XIX. Help to make your writing more efficient by eliminating common problems.A. Use plain English to replace big words.B. Don’t use words ending in “-wise.”C. Avoid doublings or words having the same meanings to describe what you wantyour reader to know.D. Avoid the use of noun modifiers.E. Avoid using the phrase “it is” unless it refers to something definite mentionedearlier.F. Avoid using legal-sounding language.G. Remember that two-word modifiers may need hyphens when two words act asone.H. Express ideas involving action with specific verbs.I. Try to avoid specialized terms with outsiders and use them no more than you mustwith insiders.J. More often than not, “that” and “which” do not help the meaning or flow of a sentence, so use them sparingly.K. Eliminate “the ___ion of...” construction whenever the conte xt permits.L. Simplify wordy expressions.XX. Try to make your writing more like your speaking.A. Write with personal pronouns.1. Use we, us, and our when speaking about the company.2. Use I, me, and my when speaking for yourself.B. Occasionally use contractions. Using negative contractions for instructions oftensoftens direct orders.C. Occasionally reach out to your reader by asking questions.D. Use short spoken transitions more often than long formal ones.E. Do not rework a sentence just to shift a preposition from the end.F. Keep sentences short, about twenty words on average.XXI. Use active verbs in place of passive verbs.A. Passive sentences are deadly in business memos for three reasons.1. They obscure responsibility by omitting a subject or human actorfrom the sentence.2. They are almost always longer sentences.3. They delay discussion of the subject.B. To write actively, remember this simple rule: put the doer before the verb.C. Passive sentences may be used in one of three circumstances:1. When the doer is obvious.2. When the doer is unknown.3. When the doer is unimportant.XXII. A few more organizational tips to improve your letters.A. Open with your main point, the one sentence you would keep if you could justkeep one.B. Give directions before reasons, requests before justifications, answers beforeexplanations, conclusions before details, and solutions before problems.C. Use headings and sub-headings to break-up information.D. Make reading easier by keeping paragraphs short.E. Do not clutter your first paragraph with unnecessary chatter.XXIII. Every manager has a responsibility to improve the communication skills of his or her subordinates.A. Show your people you want clear, concise writing by example.B. Know what you want before giving assignments and then proceed to give specificdirections.C. When projects are difficult or complex, break up the assignment into manageableparts.D. Read and review before discussing a memo.E. When you review a memo, start with big issues.1. Do not rewrite the memo.2. Remember to be positive in your suggestions.F. Be certain the writer understands and agrees with your comments.G. Give people flexibility and freedom to develop their own style.。

公司理财英文版第五章第六章-表格

公司理财英文版第五章第六章-表格

• Formula:
1 1 (1.01) 48 PV 632 23,999.54 .01
6F-18
Buying a House
• You are ready to buy a house, and you have $20,000 for a down payment and closing costs. Closing costs are estimated to be 4% of the loan value. You have an annual salary of $36,000, and the bank is willing to allow your monthly mortgage payment to be equal to 28% of your monthly income. The interest rate on the loan is 6% per year with monthly compounding (.5% per month) r a 30-year fixed rate loan. How much money will the bank loan you? How much can you offer for the house?
• Future value interest factor = (1 + r)t
5F-6
Effects of Compounding
• Simple interest • Compound interest • Consider the previous example
– FV with simple interest = 1,000 + 50 + 50 = 1,100 – FV with compound interest = 1,102.50 – The extra 2.50 comes from the interest of .05(50) = 2.50 earned on the first interest payment

英文成本管理会计chapter05

英文成本管理会计chapter05

CHAPTER 5JOB-ORDER COSTINGQUESTIONS FOR WRITING AND DISCUSSION1.Job-order costing accumulates costs byjobs, and process costing accumulates costs by processes. Job-order costing is suitable for operations that produce custom-made products that receive different doses of manufacturing costs. Process costing, on the other hand, is suitable for operations that produce homogeneous products that receive equal doses of manufacturing costs in each process.2.Cost drivers are those factors that drive orcause the consumption of overhead. Know-ing what drives overhead costs allows a more accurate assignment of overhead costs to jobs.3.The predetermined overhead rate is multip-lied by the actual measure of the cost driver on which the rate is based.4.Unit cost:Direct materials $ 7,500Direct labor 10,000Overhead ($5 1,000) 5,000Total $22,500 Unit cost = $22,500/500 = $455.More paperwork is required. Labor and ma-terials are assigned to departments in a process-costing system. In a job-order cost-ing system, labor and materials must be tracked to each job, requiring time tickets and more use of materials requisitions. Addi-tionally, a job-order costing system requiresa separate job-order cost sheet for each job.6.Job-order costing is appropriate for manyservice firms. The key factor is that differing amounts of resources must be used for dif-ferent jobs. Examples of service firms that use job-order costing are law firms, account-ing firms, dentists, automobile repair, and architectural firms.7.Unless all your jobs (lawns) are the samesize and require the same services, you will need to use a job-order costing system. At minimum, you will need job-order costsheets for each customer. You will need la-bor time tickets to record the amount of timespent on each job, both to cost the job andto pay the individual doing the work. A mate-rials requisition form may be needed if ferti-lizer or weed control products are used (al-ternatively, it may be possible to just list theamount of product used directly on the job-order cost sheet). The more complicatedyour business becomes (e.g., mowing, trim-ming, fertilizing, trimming shrubbery, andplanting shrubs and trees), the more sourcedocuments will be needed to keep track oftime, materials, and use of capital equipment(e.g., trimmers and brushhogs).8.The cost of a job is often strongly related tothe price charged. Logically enough, thehigher the cost of the job, the higher theprice charged to the customer. This relation-ship makes sense not only to the businessbut also to the customer. By comparing thecost of the individual job with the pricecharged, the firm can determine the profit at-tributable to each job. Then, the firm can de-cide whether the profit is sufficient to contin-ue offering the product or service under thecurrent terms.9.The principal difference between a manualand an automated job-order costing systemis the nature of the records. In an automatedsystem, terminals can be used to input datadirectly to the job, thus eliminating the needfor many of the source documents such astime tickets and requisition forms. Even ifthese forms are used and the data are en-tered on a batch basis, the job-order costsheet has been replaced with an electronicrecord. Instead of cabinets with collectionsof job-order cost sheets, files are collectionsof job records located on disk or tape.10.Materials requisition forms serve as thesource documents for posting materialsusage and costs to individual jobs. Time orwork tickets serve a similar function for la-bor. Predetermined overhead rates are usedto assign overhead costs to individual jobs.EXERCISES5–11. Auto manufacturing: A job-order example might be Rolls Royce, in which thecars are made to order. A process-costing example might be Ford Motor Company.2. Dental services: A job-order example might be a local, full-service dentist. Aprocess-costing example might be a denturist (someone who makes only dentures).3. Auto repair: A job-order example might be a local mechanic or the servicedepartment of an automobile dealership. A process-costing example might bea shop that is dedicated to oil changes.4. Costume making: A job-order example might be a local seamstress who willm ake the costumes for children in a junior high school play. A process-costing example might be a firm dedicated to the manufacture of dance cos-tumes that are sold nationwide. The designs are preset.5–21. Job #57 Job #58 Job #59Balance, 7/1 $ 22,450 $ 0 $ 0Direct materials 12,900 9,900 35,350Direct labor 20,000 6,500 13,000Applied overhead:Power 750 600 3,600Material handling 1,500 300 6,000Purchasing 250 1,000 250 Total cost $ 57,850 $ 18,300 $ 58,2002. Ending balance in Work in Process = Job #58 = $18,3003. Ending balance in Finished Goods = Job #59 = $58,2004. Cost of Goods Sold = Job #57 = $57,850PROBLEMS5–31. Overhead rate = $180/$900 = 0.20 or 20% of direct labor dollars.(This rate was calculated using information from the Ladan job; however, the Myron and Coe jobs would give the same answer.)2. Ladan M yron Coe Walker WillisBeginning WIP $ 1,730 $1,180 $2,500 $ 0 $ 0 Direct materials 400 150 260 800 760 Direct labor 800 900 650 350 900 Applied overhead 160 180 130 70 180 Total $ 3,090 $2,410 $3,540 $ 1,220 $ 1,840 Note: This is just one way of setting up the job-order cost sheets. You might prefer to keep the detail on the materials, labor, and overhead in beginning inventory costs.3. Since the Ladan and Myron jobs were completed, the others must still be inprocess. Therefore, the ending balance in Work in Process is the sum of the costs of the Coe, Walker, and Willis jobs.Coe $3,540Walker 1,220Willis 1,840Ending Work in Process $6,600Cost of Goods Sold = Ladan job + Myron job = $3,090 + $2,410 = $5,5004. Naman CompanyIncome StatementFor the Month Ended June 30, 20XXSales (1.5 ⨯ $5,500) ................................................................... $8,250Cost of goods sold ................................................................... 5,500Gross margin ............................................................................ $2,750Marketing and administrative expenses ................................. 1,200Operating income ..................................................................... $1,5505–41. Overhead rate = $470,000/50,000 = $9.40 per MHr2. Department A: $250,000/40,000 = $6.25 per MHrDepartment B: $220,000/10,000 = $22.00 per MHr3. Job #73 Job #74Plantwide:70 ⨯ $9.40 = $658 70 ⨯ $9.40 = $658Departmental:20 ⨯ $6.25 $ 125.00 50 ⨯ $6.25 $ 312.5050 ⨯ $22 1,100.00 20 ⨯ $22 440.00$ 1,225.00 $ 752.50Department B appears to be more overhead intensive, so jobs spending more time in Department B ought to receive more overhead. Thus, departmental rates provide more accuracy.4. Plantwide rate: $250,000/40,000 = $6.25Department B: $62,500/10,000 = $6.25Job #73 Job #74Plantwide:70 ⨯ $6.25 = $437.50 70 ⨯ $6.25 = $437.50Departmental:20 ⨯ $6.25 $ 125.00 50 ⨯ $6.25 $ 312.5050 ⨯ $6.25 312.50 20 ⨯ $6.25 125.00$ 437.50 $ 437.50Assuming that machine hours is a good cost driver, the departmental rates reveal that overhead consumption is the same in each department. In this case, there is no need for departmental rates, and a plantwide rate is suffi-cient.5–51. Last year’s unit-based overhead rate = $50,000/10,000 = $5This year’s unit-based overhead rate = $100,000/10,000 = $10Last Year This Year Bike cost:2 ⨯ $20 $ 40 $ 403 ⨯ $12 36 36Overhead:5 ⨯ $5 255 ⨯ $10 50Total $101 $126P rice last year = $101 ⨯ 1.40 = $141.40/dayPrice this year = $126 ⨯ 1.40 = $176.40/dayThis is a $35 increase over last year, nearly a 25 percent increase. No doubt the Carsons are not pleased and would consider looking around for other re-creational possibilities.2. Purchasing rate = $30,000/10,000 = $3 per purchase orderPower rate = $20,000/50,000 = $0.40 per kilowatt hourMaintenance rate = $6,000/600 = $10 per maintenance hourOther rate = $44,000/22,000 = $2 per DLHBike Rental Picnic Catering Purchasing$3 ⨯ 7,000 $21,000$3 ⨯ 3,000 $ 9,000 Power$0.40 ⨯ 5,000 2,000$0.40 ⨯ 45,000 18,000 Maintenance$10 ⨯ 500 5,000$10 ⨯ 100 1,000 Other$2 ⨯ 11,000 22,000 22,000 Total overhead $50,000 $50,0003. This year’s bike rental overhead rate = $50,000/10,000 = $5Carson rental cost = (2 ⨯ $20) + (3 ⨯ $12) + (5 ⨯ $5) = $101Price = 1.4 ⨯ $101 = $141.40/day4. Catering rate = $50,000/11,000 = $4.55* per DLHCost of Estes job:Bike rental rate (2 ⨯ $7.50) $15.00Bike conversion cost (2 ⨯ $5.00) 10.00Catering materials 12.00Catering conversion (1 ⨯ $4.55) 4.55Total cost $41.55*Rounded5. The use of ABC gives Mountain View Rentals a better idea of the types andcosts of activities that are used in their business. Adding Level 4 bikes will increase the use of the most expensive activities, meaning that the rental rate will no longer be an average of $5 per rental day. Mountain View Rentals might need to set a Level 4 price based on the increased cost of both the bike and conversion cost.Managerial Decision Case5–61. The solution proposed by Doug Adams is not ethical. Although maintainingthe current plantwide rate is probably not illegal, its continuation has only one purpose: to extract extra profits from government business. Doug knows that the plantwide rate is not accurately assigning overhead costs to the vari-ous jobs and is willing to alter the assignments on an “unofficial basis” for purposes of bidding on private-sector jobs. Fundamentally, ethical behavior is concerned with choosing right over wrong. To knowingly overcharge the government for future business certainly seems wrong. To continue overpric-ing with the knowledge that the new overhead rates would more than make up any lost profits from the government sector (through more competitive bidding in the private sector) is a clear indication of greed. While managers have an obligation to maximize profits, this obligation must be within ethical boundaries.2. The ethical standards for management accountants prohibit Tonya Martinfrom being a party to the scheme proposed by Doug. Martin should refrain from engaging in any activity that would discredit the profession (III-7). She also has the responsibility to communicate information fairly and objectively (IV-1) and to disclose all relevant information that could reasonably be ex-pected to influence an intended user’s understanding of the reports, co m-ments, and recommendations presented (IV-2). This latter restriction would certainly pose a significant dilemma for Tonya when the records of the com-pany are examined by government auditors.3. If Tonya cannot persuade Doug to refrain from implementing his scheme,then she should present her objections to Doug’s immediate supervisor. If a resolution cannot be realized at this level, then Tonya should go to the next higher management level. If no resolution is possible after appealing to all higher levels, then resignation may be the only remaining option.。

国际财管英文版第6章

国际财管英文版第6章

1 + i¥ F¥/$ = S¥/$ × 1 + i$
or
F$/¥ = S$/¥ ×
1 + i$ 1 + i¥
…be careful—it’s easy to get this wrong.
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Dollar Cash flows to an arbitrage portfolio
Dollar Cash flows to an arbitrage portfolio
Alternative 1: invest $1,000 at i$
Step 3: repatriate future value to the U.S.A.
$1,000 × (1+ i£) S$/£
Interest Rate Parity Defined
The scale of the project is unimportant
6-5
Interest Rate Parity Defined
IRP is an “no arbitrage” condition. If IRP did not hold, then it would be possible for an astute trader to make unlimited amounts of money exploiting the arbitrage opportunity. Since we don’t typically observe persistent arbitrage conditions, we can safely assume that …almost all of the time! IRP holds.
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Chapter Outline

数据库module05 ERmodelling(new)

数据库module05 ERmodelling(new)

Entity-Relationship Model
Approaches to Database Design
• Entity-Relationship (ER) data modelling
– A graphical technique for understanding and organizing the data independently of the eventual database implementation
Entity-Relationship Model
Entities & Entity Types
• If we wish to speak of a particular member of an entity type (e.g. a certain student) then we refer to an entity instance or entity occurrence • Entity types are represented on entityrelationship diagrams by named rectangles(命名的矩形)
• Note that, in general, a ternary relationship is not equivalent to three binary ones
B A C

A
B
C
Entity-Relationship Model
Relationship Connectivity
• Relationships can have different connectivities
• Relationships of degree higher than three are rare.
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SELECT Statement
SELECT [DISTINCT | ALL] {* | [columnExpression [AS newName]] [,...] } FROM TableName [alias] [, ...] [WHERE condition] [GROUP BY columnList] [HAVING condition] [ORDER BY columnList]
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History of SQL
In late 1970s, ORACLE appeared and was probably first commercial RDBMS based on SQL. In 1987, ANSI and ISO published an initial standard for SQL. In 1989, ISO published an addendum that defined an ‘Integrity Enhancement Feature’. In 1992, first major revision to ISO standard occurred, referred to as SQL2 or SQL/92. In 1999, SQL3 was released with support for objectoriented data management.
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History of SQL
In 1974, D. Chamberlin (IBM San Jose Laboratory) defined language called ‘Structured English Query Language’ (SEQUEL). A revised version, SEQUEL/2, was defined in 1976 but name was subsequently changed to SQL for legal reasons. Still pronounced ‘see-quel’, though official pronunciation is ‘S-Q-L’. IBM subsequently produced a prototype DBMS called System R, based on SEQUEL/2. Roots of SQL, however, are in SQUARE (Specifying Queries as Relational Expressions), which predates System R project.
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Writing SQL Commands
Use extended form of BNF notation: - Upper-case letters represent reserved words.
- Lower-case letters represent user-defined words. - | indicates a choice among alternatives. - Curly braces indicate a required element. - Square brackets indicate an optional element. - … indicates optional repetition (0 or more).
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Objectives of SQL
SQL (Structured Query Language) is a transformoriented language with 2 major components: – A DDL for defining database structure. – A DML for retrieving and updating data. Until SQL3, SQL did not contain flow of control commands. These had to be implemented using a programming or job-control language, or interactively by the decisions of user. SQL is relatively easy to learn: – it is non-procedural - you specify what information you require, rather than how to get it; – it is essentially free-format.
Importance of SQL
SQL has become part of application architectures such as IBM’s Systems Application Architecture. It is strategic choice of many large and influential organizations (e.g., X/OPEN consortium for UNIX standards). SQL is Federal Information Processing Standard (FIPS) to which conformance is required for all sales of databases to American Government. SQL is used in other standards and even influences development of other standards as a definitional tool. Examples include: – ISO’s Information Resource Directory System (IRDS) Standard – Remote Data Access (RDA) Standard.
Chapter 5 - Objectives
Purpose and importance of SQL. How to retrieve data from database using SELECT and: – Use compound WHERE conditions. – Sort query results using ORDER BY. – Use aggregate functions. – Group data using GROUP BY and HAVING. – Use subqueries. – Join tables together. – Perform set operations (UNION, INTERSECT, EXCEPT). How to update database using INSERT, UPDATE, and DELETE.
Can be used by range of users including DBAs, management personnel, application developers, and other types of end users. An ISO standard now exists for SQL, making it both the formal and de facto standard language for relational databases.
Literals
Literals are constants used in SQL statements. All non-numeric literals must be enclosed in single quotes (e.g. ‘London’). All numeric literals must not be enclosed in quotes (e.g. 650.00).
SELECT Statement
FROM WHERE GROUP BY HAVING SELECT ORDER BY Specifies table(s) to be used. Filters rows subject to some condition. Forms groups of rows with same column value. Filters groups subject to some condition. Specifies which columns are to appear in output. Specifies the order of the output.
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Objectives of SQL
Consists of standard English words:
1) CREATE TABLE Staff(staffNo VARCHAR(5), lName VARCHAR(15), salary DECIMAL(7,2)); 2) INSERT INTO Staff VALUES (‘SG16’, ‘Brown’, 8300); 3) SELECT staffNo, lName, salary FROM Staff WHERE salary > 10000;
7 82Wrຫໍສະໝຸດ ting SQL Commands
SQL statement consists of reserved words and userdefined words.

Writing SQL Commands
Most components of an SQL statement are case insensitive, except for literal character data. More readable with indentation and lineation: – Each clause should begin on a new line. – Start of a clause should line up with start of other clauses. – If clause has several parts, should each appear on a separate line and be indented under start of clause.
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