Hey can you please answer this question in detail and explanation in your own word i need to post in discussion board

1. Are there ethical issues to consider when designing a database? For example, should highly sensitive personal data (such as patient medical information) be stored in the same database that manages and contains office supply inventories? Why or why not?
2. Suggest three situations where referential integrity and relationships, inherent in a relational database management system (RDBMS), avoids data problems.
3. Do a bit of research on the Internet regarding the differences between SQL-based vs. NoSQL type databases. If you were designing a college course registration system for MC3 which database type would you recommend for the system's "back-end" and why?

Be sure to give thought to each assigned question before posting.

Cultural analysts have argued that privacy is less important to a generation that grew up with YouTube, Facebook, Twitter, and texting. On the other hand, this same generation has grown up with database technology more ubiquitous and capable than ever before. Think about how many times this week you've been involved (knowingly or not) with database systems. How do you think the tension between privacy and database technology will or should play out as powerful database applications become ever more pervasive in our world?

Don't just post your opinion -- do some research and cite studies, give anecdotal examples, create hypotheticals, etc. You must include cites. Your post can be insightful and creative, it can be scholarly, or it can be both; it should not be just your personal opinion.

You are a consultant for Glory Ltd, a quoted company operating in the manufacturing sector. Following are a Statement of Profit or Loss and Statement of Financial Position with comparatives for the year ended 31st December 2018.

Statement of Profit or Loss for th e year ended 31st December, 2018
  
2018

2017
  
GHS

GHS
Sales revenue

3,095,576

1,909,051
Cost of sales

2,402,609

1,441,950
Gross profit

692,967

467,101
Interest receivable

744

2,782
Administration expenses

333,466

222,872
Operating profit

360,245

247,011
Interest

18,115

21,909
Profit before taxation

342,130

225,102
Income tax expense

74,200

31,272
Profit for the year

267,930

193,830




3

Statement of Financial Position as at 31 December 2018 Assets
2018

2017
  
GHS

GHS
Non-current assets Property, plant and equipment 802,180

656,071
Current assets Inventory

64,422

86,550
Trade receivables

905,679

807,712
Prepayment and accrued income 97,022

45,729
Cash at bank and in hand 1,327

68,363
  
1,068,450

1,008,354
Total assets

1,870,630

1,664,425
Equity and liabilities Equity
Ordinary shares
258,178

258,178
Income surplus

651,721

410,591
  
909,899

668,769
Non-current liabilities 10% loan stock
100,000

100,000
Current liabilities Trade payables

627,018

545,340
Accruals and deferred income 81,279

280,464
Corporate taxes

108,000

37,200
Other taxes

44,434

32,652
  
860,731

895,656
Total equity and liabilities

1,870,630

1,664,425


Required: a. Calculate the following ratios: i. Profitability ratios - Return on Capital Employed, Return on Equity, Gross profit margin and Net profit margin ii. Long term solvency and stability - Debt/Asset ratio, Gearing ratio and Interest cover iii. Short-term solvency and liquidity – Current ratio and Acid test ratio iv. Efficiency (turnover ratios) – Account receivable collection period, Account payable payment period, Inventory turnover (times)

b. Prepare a report addressed to  the Chief Executive Officer, assessing the relative performance and financial position of Glory Ltd for the year ended 31st December, 2018

Consolidated Financial Statements

Oak plc acquired 70% of Elm Ltd’s equity shares for €300,000 on 1 January 2018. At the date of acquisition Elm Ltd had retained earnings of €190,000.

The two companies’ financial statements are presented as follows as at 31 December 2018:

Statements of Financial Position as at 31 December 2018

Statements of Profit or Loss and Other Comprehensive Income

for the year ended 31 December 2018

Additional information:

1. In mid-December 2018 Oak plc sold goods to Elm Ltd on credit and sent an invoice for €200,000. Elm Ltd received the goods and the invoice but has not yet paid for the goods. The goods had cost Oak plc €150,000. All the goods are in Elm’s inventory.
2. On the date of acquisition the fair value of one item (land) in Elm’s property, plant and equipment exceeded its carrying amount by €50,000. This valuation has not been reflected in the books of Elm Ltd.
3. It is the group policy to value the non-controlling interest at acquisition at fair value. The fair value of the non-controlling interest in Elm Ltd at the date of acquisition was €70,000.
4. Goodwill has suffered no impairment.
5. Elm Ltd has issued no shares since the acquisition.
6. Elm Ltd has not declared or paid any dividends in 2018.
7. There are no depreciation consequences of the fair value adjustment (as the underlying item was land).
8. The loan stock is convertible into a total of 400,000 shares in 2024. Oak’s income tax rate is 25%.

REQUIRED:

1. Prepare the consolidated statement of profit or loss and other comprehensive income for the year ended 31 December 2018 and the statement of financial position as at 31 December 2018 for Oak plc group. NB! It is essential that you show all your workings.
2. Explain why intra-group transactions and balances are eliminated in consolidation. Use the relevant examples from the statements that you have prepared in Requirement 1 to illustrate your explanation.
3. Calculate consolidated basic and diluted EPS. Explain the importance of EPS for the existing and potential shareholders of listed companies and discuss why it is necessary to show also diluted EPS.

Part A:  In each of the following circumstances, determine whether the disposal would qualify as a discontinued operation.  All companies are calendar year companies and the transactions are occurring in 2018. Give citations from the ASC to justify your answer.

1.      An entity manufactures and sells consumer products that are grouped into five major product lines. Each product line includes several individual products that comprise the lowest where operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.  Product line 1 is made up of almost 100 different individual products. Due to declining sales, 3 products in Product line 1 were discontinued during the year.

2.         An entity manufactures and sells consumer products that are grouped into       five major product lines. Each product line includes several brands that       comprise the lowest where operations and cash flows that can be clearly            distinguished, operationally and for financial reporting purposes, from the           rest of the entity.  Product line 3 which makes up between 20 & 25% of the            entity’s total revenues has experienced significant market declines while the   other product lines have been growing.  As a result, the entity has decided to           sale its operations associated with Product line 3.

3.         An entity operates restaurants in several states. For that entity, each   restaurant comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the       rest of the entity.  As a result of an above market offer for two of its   restaurants in the state of Alabama, the entity sold these restaurants. These            two restaurants produced between 1 & 3% of the entity’s total revenues and            comprised about 1.5% of the entity’s total assets.

Part B. ABC Co. decided on March 3, 2018 to dispose of their Widget Segment. The sale of the segment was completed on November 13, 2018.  The disposal of this segment qualifies as a discontinued operation.  Income Statement data for ABC for calendar years 2016-2018 are as follows:

                                                               2018                          2017                          2016   

Sales                                                  $3,000,000               $2,700,000               $2,500,000

Cost of goods sold                             1,800,000                  1,593,000                  1,525,000

Operating expenses                             700,000                     680,000                     650,000

These amounts include the operating results for the Widget Segment through its disposal on November 13, 2018.  Income Statement data for the Widget Segment separately for 2016-2018 are as follows:

                                                               2018                          2017                          2016   

Sales                                                  $450,000                   $600,000                   $700,000

Cost of goods sold                            315,000                     408,000                     455,000

Operating expenses                          120,000                     150,000                     130,000

The book value of the assets and liabilities of Widget on November 13, 2018 was 4,800,000.  The sales price was 6,210,000.  ABC has a tax rate of 28% for 2016 & 2017 and a rate of 25% for 2018.

Required:  Prepare, in good form, complete comparative Income Statements for ABC for the years 2016-2018.

A retrospective study conducted in Japan in 1975 investigated the relationship between Smoking and Lung Cancer. After the study was done, the 2000 people in the sample were classified by whether the had died from Lung Cancer (LC) or not (NLC) and by whether they had been smokers (S) or non-smokers (NS) during their lifetimes. The final table produced from the sample looked like this:

(3a) In this sample, of those who died from Lung Cancer, what percentage were Smokers?

(3b) In this sample, of those who did not die from Lung Cancer, what percentage were Smokers?

(3c) If the presence of Lung Cancer were independent of Smoking, fill in the four expected cell counts in the table below (subject to the marginal constraints given).

(3d) The expected cell counts found in part (3c) are rather different from the values actually observed when the sample was taken. Perform a χ² test of Independence on these data vs. the alternative that Lung Cancer victims are more likely to be Smokers. Report the X² value, the degrees of freedom, and the approximate P-value. Show explicit work and/or tell what R commands you used to obtain the results.

(3e) Give a brief statement (2 or 3 complete English sentences) explaining your conclusions from the test which you applied in part (3d).

Identify a clinical problem that could be addressed with an evidence based practice project. Support your answer with citations and reference list.

As a professional nurse someday, when do you think you will be using citations? What is the significance of this in our profession, Nursing?

What role does the 'built environment' play in health and health outcomes in our community?

Provide citations in APA style.

nazi olympics berlin 1936. Describe the boycott that took place, what caused the boycott and what was the result of it. and use citations.