The following tables form part of a database (Flights Database) held in a relational DBMS: employee (empNo, empName, empSalary, empPosition) aircraft (aircraftNo, acName, acModel, acFlyingRange) flight (flightNo, aircraftNo, fromAirport, toAirport, flightDistance, departTime, arriveTime) certified (empNo, aircraftNo) Where:  employee contains details of all employees (pilots and non-pilots) and empNo is the primary key;  aircraft contains details of aircraft and C is the primary key.  flight contains details of flights and (flightNo, aircraftNo) form the primary key.  certified contains details of the staff who are certified to fly an aircraft and (empNo, aircraftNo) form the primary key. Create tables (12 points)

1. Using the CREATE TABLE statement, create each of the above tables (create primary keys and foreign keys, where appropriate). (Already Done)

Now answer the questions below using SQL.

List the pilot number and names of all pilots who have executed flights where the distance covered is greater than 1000 Km. List the aircrafts who have never executed a flight to the destination ‘London’. List the flights where the flight distance equals to the flying range of the aircraft who executed it?

1. List the number of flights with each aircraft. 2. List the number of flights with each Boeing aircraft. 3. What is the number of pilots certified for each type of aircraft? 4. What are the most commonly destined airports? 5. What is the number of aircrafts certified for each pilot?

Find a journal article online about a company that recently added or dropped a product or service, or a company that decided to outsource. In the subject line of your post, include the name of the article that you read. Post a link to that article with your initial post, and provide a summary and a reaction to the article. The summary should be approximately 250 words. The summary should describe the major points of the article, and the reaction should demonstrate your interpretation of the article and how you can apply that knowledge.

Please include proper citations in your discussion post. Points will be deducted if proper citations are not used

TYIA

This is a written assignment that you must conduct exploratory research on how the government internalizes negative externality (you only need one market or one product or one activity).

Recall negative externalities occur in many markets; for example, oil production, manufacturing, transportation, and smoking, etc.

Please make sure that:

1. You clearly identify the market (product or activity) that causes negative externalities, which means the negative externalities must be also well defined. These could be shown with good statistics and proper in-text citations (and references.) At least two citations in APA formatting style.

Instructions (How to get it done): • Research August Wilson and The Pittsburgh Cycle of plays. • You must have at least two outside sources that are academic and reliable. • Create an essay that is at least two pages and relates the following information: o An understanding of who playwright August Wilson is o How society is reflected in Wilson’s Pittsburgh Cycle of plays • This is a research essay and not an argumentative essay. • Include direct quotes and paraphrases from your researched information only as needed. • Be sure that you have in text citations and corresponding reference citations for all quoted material, paraphrased material, and newly researched material.

Write a post in which you explain at least three ways that database design and data architecture can work together to improve patient satisfaction, lower care costs, or improve patient outcomes. Then identify at least two areas of uncertainty or unanswered questions that you have about database design and data architecture.

In the MedicalVisit table the primary key is defined as (Date, Doctor, Patient).    

1. If the primary key were to be changed to (Doctor, Patient), how would it affect the design and information in the database?  (eg information structure in the database, normal form etc.)

2.  Please Draw an ER diagram based on the above original Relational Model

If this program below has an initial Stack Pointer value of (ESP=2000 2090h), what is the value of the Stack Pointer (ESP) after the last instruction (pop ax) is finished.

     mov bx, 09h

     mov ax, 0h   

     push bx

     pop ax   

Question 3 options:

You are the new accounting manager at the Barry Transport Company. Your CFO has asked you to provide input on the company's income tax position based on the following:

1)Pretax accounting income was $62 million and taxable income was $10 million for the year ended December 31, 2018.

2)The difference was due to three items:

A)Tax depreciation exceeds book depreciation by $50 million in 2018 for the business complex acquired that year. This amount is scheduled to be $80 million in 2019 and to reverse as ($80 million) and ($50 million) in 2020, and 2021, respectively.

B)Insurance of $10 million was paid in 2018 for 2019 coverage.

C)A $8 million loss contingency was accrued in 2018, to be paid in 2020.

3)No temporary differences existed at the beginning of 2018.

4)The tax rate is 40%.

Required:
1. Determine the amounts necessary to record income taxes for 2018 and prepare the appropriate journal entry.
2. Assume the enacted federal income tax law specifies that the tax rate will change from 40% to 35% in 2020. When scheduling the reversal of the depreciation difference, you were uncertain as to how to deal with the fact that the difference will continue to originate in 2019 before reversing the next two years. Upon consulting PricewaterhouseCoopers' Comperio database, you found:

.441 Depreciable and amortizable assets
Only the reversals of the temporary difference at the balance sheet date would be scheduled. Future originations are not considered in determining the reversal pattern of temporary differences for depreciable assets. FAS 109 [FASB ASC 740–Income Taxes] is silent as to how the balance sheet date temporary differences are deemed to reverse, but the FIFO pattern is intended.

You interpret that to mean that, when future taxable amounts are being scheduled, and a portion of a temporary difference has yet to originate, only the reversals of the temporary difference at the balance sheet date can be scheduled and multiplied by the tax rate that will be in effect when the difference reverses. Future originations (like the depreciation difference the second year) are not considered when determining the timing of the reversal. For the existing temporary difference, it is assumed that the difference will reverse the first year the difference begins reversing.

Determine the amounts necessary to record income taxes for 2018 and prepare the appropriate journal entry.

You are the new accounting manager at the Barry Transport Company. Your CFO has asked you to provide input on the company's income tax position based on the following:

Pretax accounting income was $75 million and taxable income was $13 million for the year ended December 31, 2018.

The difference was due to three items:

Tax depreciation exceeds book depreciation by $60 million in 2018 for the business complex acquired that year. This amount is scheduled to be $70 million in 2019 and to reverse as ($70 million) and ($60 million) in 2020, and 2021, respectively.

Insurance of $10 million was paid in 2018 for 2019 coverage.

A $8 million loss contingency was accrued in 2018, to be paid in 2020.

No temporary differences existed at the beginning of 2018.

The tax rate is 40%.

Required:
1. Determine the amounts necessary to record income taxes for 2018 and prepare the appropriate journal entry.
2. Assume the enacted federal income tax law specifies that the tax rate will change from 40% to 35% in 2020. When scheduling the reversal of the depreciation difference, you were uncertain as to how to deal with the fact that the difference will continue to originate in 2019 before reversing the next two years. Upon consulting PricewaterhouseCoopers' Comperio database, you found:

.441 Depreciable and amortizable assets
Only the reversals of the temporary difference at the balance sheet date would be scheduled. Future originations are not considered in determining the reversal pattern of temporary differences for depreciable assets. FAS 109 [FASB ASC 740–Income Taxes] is silent as to how the balance sheet date temporary differences are deemed to reverse, but the FIFO pattern is intended.

You interpret that to mean that, when future taxable amounts are being scheduled, and a portion of a temporary difference has yet to originate, only the reversals of the temporary difference at the balance sheet date can be scheduled and multiplied by the tax rate that will be in effect when the difference reverses. Future originations (like the depreciation difference the second year) are not considered when determining the timing of the reversal. For the existing temporary difference, it is assumed that the difference will reverse the first year the difference begins reversing.

Determine the amounts necessary to record income taxes for 2018 and prepare the appropriate journal entry.

You are the new accounting manager at the Barry Transport Company. Your CFO has asked you to provide input on the company's income tax position based on the following:

Pretax accounting income was $64 million and taxable income was $11 million for the year ended December 31, 2018.

The difference was due to three items:

Tax depreciation exceeds book depreciation by $50 million in 2018 for the business complex acquired that year. This amount is scheduled to be $70 million in 2019 and to reverse as ($60 million) and ($60 million) in 2020, and 2021, respectively.

Insurance of $9 million was paid in 2018 for 2019 coverage.

A $6 million loss contingency was accrued in 2018, to be paid in 2020.

No temporary differences existed at the beginning of 2018.

The tax rate is 40%.

Required:
1. Determine the amounts necessary to record income taxes for 2018 and prepare the appropriate journal entry.
2. Assume the enacted federal income tax law specifies that the tax rate will change from 40% to 35% in 2020. When scheduling the reversal of the depreciation difference, you were uncertain as to how to deal with the fact that the difference will continue to originate in 2019 before reversing the next two years. Upon consulting PricewaterhouseCoopers' Comperio database, you found:

.441 Depreciable and amortizable assets
Only the reversals of the temporary difference at the balance sheet date would be scheduled. Future originations are not considered in determining the reversal pattern of temporary differences for depreciable assets. FAS 109 [FASB ASC 740–Income Taxes] is silent as to how the balance sheet date temporary differences are deemed to reverse, but the FIFO pattern is intended.

You interpret that to mean that, when future taxable amounts are being scheduled, and a portion of a temporary difference has yet to originate, only the reversals of the temporary difference at the balance sheet date can be scheduled and multiplied by the tax rate that will be in effect when the difference reverses. Future originations (like the depreciation difference the second year) are not considered when determining the timing of the reversal. For the existing temporary difference, it is assumed that the difference will reverse the first year the difference begins reversing.

Determine the amounts necessary to record income taxes for 2018 and prepare the appropriate journal entry.