All of the following are methods for distributing a relational database across multiple servers except:

• A.Snapshot making a copy of the database for distribution
• B.Replication creating and maintaining replica copies at multiple locations
• C.Normalization separating the database into logical tables for easier user processing
• D.Fragmentation separating the database into parts and distributing where they are needed

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Which of the following budgets serves as a basis for the budgeted income statement?

• A.All operating budgets
• B.Only the cash budget and budgeted balance sheet
• C.Only the sales and production budgets
• D.All financial budgets

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The economic order quantity is the size of the order that minimizes total inventory costs which include ordering and holding (carrying) costs. It can be calculated using the formula:

If:
Q = order size in units
D = annual demand in units
P = cost per purchase order
S = carrying cost per year for one unit of inventory
If the annual demand decreases by 36% the optimal order size will

• A.Decrease by 20%.
• B.Increase by 20%.
• C.Increase by 6%.
• D.Decrease by 6%.

Correct Answer: A

D decreases by 36%, that is, from 100% to 64%. Because .64 is the square of .8, the EOQ for .64D (Q1) equals 80% of the EOQ for D(Q).

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To mitigate a possible loss and offset risk, an entity can use derivatives or other hedging instruments. Which of the following?

• A.Option A
• B.Option B
• C.Option C
• D.Option D

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A Gantt chart:

• A.Shows the critical path for a project.
• B.Is used for determining an optimal product mix.
• C.Shows only the activities along the critical path of a network.
• D.Does not necessarily show the critical path through a network.

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