The following selected transactions relate to investment activities of Ornamental Insulation Corporation during 2018. The company buys debt securities, not intending to profit from short-term differences in price and not necessarily to hold debt securities to maturity, but to have them available for sale when circumstances warrant. Ornamental’s fiscal year ends on December 31. No investments were held by Ornamental on December 31, 2017.

(Hint: Interest must be accrued.)

Required:
1. Prepare the appropriate journal entry for each transaction or event during 2018, as well as any adjusting entries necessary at year end. For any sales, prepare entries to update the fair-value adjustment, record any reclassification adjustment, and record the sale.
2. Indicate any amounts that Ornamental Insulation would report in its 2018 income statement, 2018 statement of comprehensive income, and 12/31/2018 balance sheet as a result of these investments.

Part II is to entered below:

Assignment 2

USE GAAP

INCLUDE US GAAP CODIFICATION (CITATIONS)

In 2010, the No-slice Golf Company decided to augment their very successful line of golf clubs with a new line of professional caliber golf balls. The executives at No-Slice were aware of the difficulty of penetrating the golf ball market but feel, with their name recognition and the possibility of receiving endorsements from tour professionals that were playing No-Slice clubs, chances for success were substantial. The company purchased $175 million of equipment and buildings in 2011 to begin production. The No-Slice golf ball has not performed up to expectations. The tour professionals did not care for the ball and did not endorse it. Significant improvements in golf balls by Callaway and Nike and the continued dominance of the Titleist ProV1 series made entering the market very difficult.

On July 1, 2017, the Board of Directors voted to sell off the golf ball manufacturing division. The company continued to operate the facility at current levels of production until the sale of the division was completed on June 1, 2018. No-Slice has a April 30 year end and the controller and CEO are concerned about the proper reporting for the disposal of the golf ball manufacturing division in the year-end April 30, 2018 financials. The company wants to issue the financial statements to the public by the end of June 2018.   You are to draft a report to the controller and CEO identifying the issues and accounting choices associated with reporting the disposal and the authoritative guidance that exists to determine the proper manner of reporting the assets, liabilities, and results of operation for the division.

3-27. The Georgeville city government provides a wide variety of services to the community. Among
them is the protection provided by the police force. In order to provide that force, it spends $3 million
on salaries, $200,000 on vehicle costs, and $300,000 on supplies.
The police force expects to have 7,000 measurable actions, consisting of 1,000 arrests, 4,000 traffic
citations, and 2,000 responses to emergency calls. It has noted that the average cost for each one of these
actions is $429 if you simply divide the $3 million department cost by the 7,000 specific individual
actions. Some have argued that it is not cost-effective to give out traffic tickets since the $429 cost per
ticket exceeds the fine collected. The Georgeville Police Department is considering adopting a
performance budget. The performance areas would be arrests, citations, and emergency responses.
The Police Department believes that activities related to making arrests consume 30 percent of salaries
and 40 percent of supplies. Traffic citations consume 30 percent of salaries and 10 percent of supplies.
Emergency response takes up 15 percent of salaries and 25 percent of supplies. Additionally, it performs
many other activities that collectively take up 25 percent of salaries and 25 percent of supplies. The
Police Department also estimates that its vehicles are used 25 percent for arrests, 30 percent for
citations, andand 5 percent for emergency responses. How much money is budgeted for each arrest,
citation, and emergency response? Regardless of your answer, assume that the cost per traffic citation
exceeds the average fine collected. Should the police cease issuing citations? Why?

6-Microsoft SQL Server is a​ ________ for large mainframes and midrange computers.

A.SimpleDB

B.MongoDB

C.relational DBMS

D.NoSQL

E.distributed database

16-SQL stands for​ ________.

A.Structured Query Language

B.Streamlined Question Language

C.Structured Question Language

D.Special Question Language

E.Structured Questioning Language

18-Which of the following is a distributed database technology that enables firms and organizations to create and verify transactions on a​ peer-to-peer network nearly instantaneously without a central​ authority?

A.MySQL

B.DB2

C.NoSQL

D.Blockchain

E.Cloud Spinner

19-What makes a Blockchain system possible and attractive to business​ firms?

A.Blockchain is easily implemented across larger enterprises.

B.Blockchain systems always include remote maintenance and support capabilities.

C.It is free open source software​ (OSS), which means that the copyright holder grants users rights and privileges.

D.Blockchain makes it easier for competitors to​ collude, ultimately to the detriment of consumers.

E.Its encryption and authentication processes make it highly secure for storing many kinds of data.

22-The​ sales, manufacturing, and inventory systems at a bicycle manufacturer use different codes to represent bicycle frame sizes. For​ example, in the sales​ system, a large bike frame is coded with​ "L", while the inventory system codes a large bike frame with​ "LG". This situation illustrates​ ________.

A.duplicate data

B.coarse data

C.​non-indexed data

D.​re-indexed data

E.data inconsistency

Implement a stored procedure to handle a complete transaction. Also implement a trigger to validate data before a transaction is permitted to execute.

Schema:

Customer Table

CustomerID (PK).

FirstName (NOT NULL).

LastName (NOT NULL).

Address.

City.

State.

Zip.

Country.

Phone.

Email (UNIQUE and NOT NULL).

Username (UNIQUE and NOT NULL).

Password (NOT NULL).

Order Table

OrderID (PK).

CustomerID (FK).

OrderDate.

ShipDate.

Order Detail Table

OrderDetailID (PK).

OrderID (FK).

ProductID (FK).

Price.

Quantity (CHECK > 0).

Product Table

ProductID (PK).

CategoryID (FK).

ProductName.

ProductDescription.

UnitPrice.

Picture.

Category Table

CategoryID (PK).

CategoryName.

Description.

This is what I have to complete: I really just need Part 2 completed.

Part 1:

Part 1: Database Stored Procedure and Testing Important: The stored procedure you create should include the following steps in the transaction:

1. Set a save point for the transaction.

2. Insert into the order table to include the customer ID while generating the order ID.

3. Insert into the order detail table to include the order id, product ID, and quantity.

4. Update product table to deduct the quantity. 5. Commit transaction.

Complete the following:

1. Create a stored procedure (write code) that takes in the customer ID, product ID, and quantity and executes the transaction.

2. Test the three executions of the stored procedure (that include valid and invalid data) to help test extraneous information.

My code for this:

Use SmartHomes

Go

Create Procedure orders

       @CustomerID int,

       @ProductID int,

       @Quantity float

As

Begin

Begin Transaction;

Declare @OrderID int;

Select MAX(OrderID) + 1 From Order1;

Insert into Order1 (OrderID, CustomerID)

Values (@OrderID, @CustomerID);

Insert into OrderDetail(OrderID, ProductID, Quantity)

Values(@OrderID, @ProductID, @Quantity);

End

Part 2:

To ensure data integrity, we need to validate that the existing quantity of the product table has enough items before the stored procedure is executed. This can be done using a trigger. Complete these steps to create a trigger:

Your trigger should execute the following steps in the transaction: Check if the current quantity of the product being passed in is greater than or equal to the entered amount. If yes, update the quantity in the product table to deduct the entered value. If not, throw an exception so that the transaction is not committed.

Create a trigger based on the update of the product table to check if the current quantity has enough items to deduct the updated quantity. Paste trigger code below. Test three executions of the trigger with various inputs (that include valid and invalid data) to test for extraneous information.

QUESTIONS 4 AND 5 ARE BASED ON THE FOLLOWING INFORMATION: INFORMATION

Corel Ltd’s Statement of Comprehensive Income for the year ended 31 December 2018 and Statement of Financial Position as at 31 December 2017 and 2018 are as follows:

STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2018

STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER:

Additional information 1. Additional plant and machinery were purchased during 2018. There were no other non-current asset acquisitions or disposals. Depreciation for the year amounted to R316 000.

2. An interim dividend of R200 000 was paid on ordinary shares during the year.

3. The return on equity for 2017 was 18%

REQUIRED

Use the information provided above to prepare the Cash Flow Statement of Corel Limited for the year ended 31 December 2018.

Hello,

Please assist with the following:

What kind of medical information in a large health care organization database should be kept confidential? Why? What kind of information in a governmental database should be make public? Why?

Compare a data warehouse used for decision support to an operational database. How do the data warehouse and the operational database differ in their purpose, their structure, the technology they use, and the way they are managed? Why would a company need both?

Write a C or C++ program A6p2.c(pp) that accepts one command line argument which is an integer n between 2 and 4 inclusive. Generate 60 random integers between 1 and 49 inclusive and store them in a 5 by 12 two dimensional integer array (e.g.,int a[5][12];). Use pthread to create n threads to square all 60 array elements. You should divide this update task among the n threads as evenly as possible. Print the array both before and after the update separately as 5 by 12 matrices.

Note: Must use pthread to divide the update task among the threads.

After reading the required resources for this module and reviewing the database you just designed for your final project, think about what security considerations should be taken with the design. Write these considerations in the form of a database design security checklist that includes your top six to eight security implications for the database design. A security assessment checklist is a common practice in the industry and proves to a CIO or IT auditor that you are following best practices in securing a database. It also serves as a living document to assist you in your design process. For example, on the networking side of IT, Cisco provides this checklist for small and medium business to evaluate their network infrastructure. You will use the information from this website to assist you in creating your own checklist.