X and Y are interested in organizing a new interior decorating business. X contributed $140,000 for 70% ownership interest and Y contributed $60,000 for 30% ownership interest. The business borrows $80,000 from a bank to pay for startup costs. They both actively manage the interior decorating business. They will not draw a salary, but the plan includes an annual total distribution of $250,000 to X ($175,000) and Y($75,000). X and Y's only source of income and deductions is from their business operations. They are both single.

a. Assuming the business plan projections are accurate in 2017, calculate the federal income tax X and Y would owe in 2017 from the interior decorating business if the business is organized as a general partnership. Please show your work and explain your calculations. Only consider income taxes in computation.

b. Assuming the business plan projections are accurate in 2017, calculate the federal income tax X and Y would owe in 2017 from the interior decorating business if the business is organized as a C corporation (both corporate and individual income taxes) . Please show your work and explain your calculations. Only consider income taxes in computation.

c. Assuming the business plan projections are accurate in 2018, calculate the federal income tax X and Y would owe in 2018 from the interior decorating business if the business is organized as a general partnership. Please show your work and explain your calculations. Only consider income taxes in computation.

d. Assuming the business plan projections are accurate in 2018, calculate the federal income tax X and Y would owe in 2018 from the interior decorating business if the business is organized as a C corporation (both corporate and individual income taxes) . Please show your work and explain your calculations. Only consider income taxes in computation.

e. Should X and Y form their business as a general partnership or C corporation? Consider how tax reform impacts your decision. Briefly explain.

f. List at least 2 non tax considerations X and Y may want to consider when choosing between a general partnership and C coporation.

Summarize the main findings by the authors of your systematic review including the strength of evidence for each main outcome as it relates to the article. Tanner, J., Dumville, J. C., Norman, G., & Fortnam, M. (2016). Surgical hand antisepsis to reduce surgical site infection. Cochrane Database of Systematic Reviews, Issue 1. Art. No.: CD004288. DOI: 10.1002/14651858.CD004288.pub3.

List customer id, customer full name (Last name, full name, state) for those customers that have ordered more than once.

List customers (order id, customer id, and customer last name) that had more than 2
-- products in their order. Order your result based on customer id followed by order id

SQL SERVER DATABASE

• Using the Internet or Strayer online database, research at least three (3) recent examples, within the past five (5) years, of data breaches in which hackers stole customer data of companies that conduct business online. Next, recommend one (1) strategy that you believe would mitigate or eliminate the theft of customer data. Provide a rationale for your recommendation.

QUESTION 71

For first name column in our subsidiary’s database in Japan, we should use _____

A.
nchar(30)

B.
char(30)

C.
varchar(30)

D.
nvarchar(30)

QUESTION 72

for column definition of middle name in US., we should use _____

A.
nchar(20)

B.
char(20)

C.
varchar(20)

D.
varchar2(20)

Discuss in 500 words or more, the reasons for Safe Harbor under the HIPAA rules for database security.

Use at least three sources. Include at least 3 quotes from your sources enclosed in quotation marks and cited in-line by reference to your reference list. Cite your sources. Do not copy. Write in essay format not in bulleted, numbered or other list format.

4. Even though Oracle has the second market share in the database industry (33.7%, behind IBM's 34.1% in 2004), it has chosen to let IBM'DB2 customers use their future products (iFlex, Retek and Fusion). It may seem all the more strange to form this kind of "alliance" with the competitor just ahead of them. Analyze Oracle’s strategy using the theory of lock-in and Compatibility.

Define the four main types of relational constraints and use the example relational database (Figure 1) to illustrate each of these constraints.

Figure 1

House(MLS, Addr, NumRooms, NumBedRooms, SellID, OfficeID, Price)

Seller(SellID, Name)

PotentialBuyer(BuyID, Name)

REOffice(OffID, Name, Addr, Phone)

Agent(AgID, OffID, Name)

Showing(AgID, MLS, BuyID, Date)

Consider the following history H:

T2:R(Y), T1:R(X), T3:R(Y), T2:R(X), T2:W(Y), T2:Commit, T1:W(X), T1:Commit, T3:R(X), T3:Commit

Assume that each transaction is consistent.

Does the final database state satisfy all integrity constraints? Explain.

Select a Database of your own choice and apply the first three normalization processes. (1NF, 2NF & 3NF)

• The minimum number of records in the table must be 10
• Make sure you carry the same table from 1NF to 2NF and 3NF, do not use separate tables from scratch for all the three forms.
• Brief explanation of the normalization processes must be specified