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OLAP represents online insightful handling and can be characterized as: "Online logical preparation alludes to an assortment of exercises typically performed by End-clients in the online framework."OLAP incorporates choice help, demonstrating, data recovery, impromptu detailing, and imagining a scenario in which investigation. OLAP focuses on choice help needs.ERP framework is a choice help instrument that gives constant data to the board and permits the executives to make convenient choices based on that data that is expected to improve execution and to accomplish determined objectives.Example of OLAPThe case of OLAP can be consolidating deals information by deals channel, item type, and ... Read More
Revenue expenditures are those expenditures which are incurred in normal business operations by an organization/company.In other words, revenue expenditures are the sum of expenses which are incurred in production of goods and expenses incurred in services in an accounting period. Benefits of revenue expenditure received in the same period.Revenue expenditure will not add in profits, but these are helpful in maintaining day to day operational activities and managing assets in a better way. These are also known as OPEX/revenue expenses.TypesThe types of revenue expenditures are as follows −Maintaining asset (revenue generated) − Repairs and maintenance.Revenue generating − Expenses to operate ... Read More
Database systems which are similar to some different PC frameworks, are mainly dependent upon disappointments however the information put away in it should be accessible as and when required. At that point, when an information base bombs it should have the offices for quick recuperation. It should likewise have atomicity, For example, either exchanges are finished effectively and submitted (the impact is recorded for all time in the information base) or the exchange ought to have no impact on the data set.There are both programmed and non-programmed ways for both, backing up information and recuperation from any disappointing circumstances. The ... Read More
In case of transaction the term ACID has been used significantly to state some of important properties that a transaction must follow. We all know ACID stands for Atomicity, Consistency, Isolation and Durability and these properties collectively called as ACID Properties.Properties of transactionDatabase system ensures ACID property −Atomicity − Either all or none of the transaction operation is done.Consistency − A transaction transfer from one consistent (correct) state to another consistent state.Isolation − A transaction is isolated from other transactions. i.e. A transaction is not affected by another transaction. Although multiple transactions execute concurrently it must appear as if the ... Read More
Let us understand what are capital receipts and revenue receipts, before learning about their differences.Capital receiptsThese are the non-recurring income received by the company and come under investing and financial activities.They are generated from issue of shares, government’s grants, insurance claims, bank loans or loans from financial institutions, issue of denatures etc. Capital receipts reduce an asset or will increase a liability.Revenue receiptsThese are recurring income received by the company. This comes under business activities and benefits are enjoyed in the current period only.These are generated from services rendered, interest and rent received, discount from creditors/suppliers, sale of scrap etc.ComparisonThe ... Read More
Conflict serializability orders any conflicting operations in the same way as some serial execution. A pair of operations is said to conflict if they operate on the same data item and one of them is a write operation.That means, Readi(x) readj(x) - non conflict read-read operationReadi(x) writej(x) - conflict read-write operation.Writei(x) readj(x) - conflict write-read operation.Writei(x) writej(x) - conflict write-write operation.Where, I and j denote two different transactions Ti and Tj.Precedence graphNow consider a precedence graph for testing conflict serializability. It is used to check conflict serializability.Steps for precedence graphFor each transaction T, put a node or vertex in the ... Read More
There are two types of serializability which are as follows −View serializabilityA schedule is view-serializability if it is view equivalent to a serial schedule.The rules it follows are given below −T1 is reading the initial value of A, and then T2 also reads the initial value of A.T1 is the reading value written by T2, and then T2 also reads the value written by T1.T1 is writing the final value, and then T2 also has the write operation as the final value.Conflict serializabilityIt orders any conflicting operations in the same way as some serial execution. A pair of operations is ... Read More
The characteristics of non-serializable schedules are as follows −The transactions may or may not be consistent.The transactions may or may not be recoverable.So, now let’s talk about recoverability schedules.We all know that recoverable and irrecoverable are non-serializable techniques, Irrecoverable schedulesIf a transaction does a dirty read operation from an uncommitted transaction and commits before the transaction from where it has read the value, then such a schedule is called an irrecoverable schedule.ExampleLet us consider a two transaction schedules as shown below −T1T2Read(A)Write(A)-Read(A) ///Dirty Read-Write(A)-Commit-RollbackThe above schedule is a irrecoverable because of the reasons mentioned below −The transaction T2 which is ... Read More
When many transactions are executed simultaneously then we call them concurrent transactions. Concurrency is required to increase time efficiency. If there are many transactions which are trying to access the same data, then inconsistency arises. Concurrency control is required to maintain consistency of data.In order to run transactions concurrently, we interleave their operations. Each transaction gets a share of computing time.Problems in transactionsThis leads to the following problems −Lost update problem. ( WW conflict)Dirty read / temporary update. ( WR conflict)Unrepeatable read / incorrect analysis problem. (RW conflict)All these arise because isolation is broken.Let us discuss the dirty read or ... Read More
Let us consider different scenarios about capital and revenue and therefore, understand their categorisation respectively. Proprietor contributed the amount as his capital.Nature − Comes under capital receipt.Reason − Benefits of this contribution is for a long period of time. Amount realized by selling old furniture.Nature − Comes under capital receipt.Reasonv Purchasing furniture comes under capital expenditure; sale of furniture comes under capital receipt. Acquiring fixed assets by borrowing money from banks.Nature − Capital receipt.Reasonv Benefits enjoyed by business for a long time. Money received from a debtor who was previously written off as bad.Nature − Revenue receipt.Reason − Previously written off account treated as revenue expenditure, amount received from the ... Read More