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Articles on Trending Technologies
Technical articles with clear explanations and examples
How are the journal entries and legal entries recorded for contingent liabilities?
There is a lawsuit between company A and company B. Company A sued company B in violating patent rights of technology. Company A claimed $ 3 billion, when the lawsuit began in 2010 but in the final verdict in 2016, company A won $ 400 million. (Company B estimated contingent liability as $800 million in their books)SolutionPrepare journal entry for year end 2010 as shown below −ParticularsDebt (million $)Credit (million $)Lawsuit loss A/c To Lawsuit liability800800Being estimated amount of lawsuit losses recordedProbability of occurrenceIf the liability is not probable and will arise soon (journal entry is not passed)Disclosure is ...
Read MoreHow does parameters 'c' and 'cmap' behave in a Matplotlib scatter plot?
To get a sense of how the parameters c and cmap behave in a Matplotlib scatterplot, we can take the following steps −Set the figure size and adjust the padding between and around the subplots.Initialize a variable N to store the number of sample data.Create x and y data points using numpy.Plot x and y data points using scatter() method, color and colormap.To display the figure, use show() method.Exampleimport numpy as np from matplotlib import pyplot as plt plt.rcParams["figure.figsize"] = [7.50, 3.50] plt.rcParams["figure.autolayout"] = True N = 50 x = np.random.randn(N) y = np.random.randn(N) plt.scatter(x, y, c=x, ...
Read MoreWhat is Hierarchical architecture in parallel databases?
In parallel database system data processing performance is improved by using multiple resources in parallel. In this CPU, disks are used parallel to enhance the processing performance.Operations like data loading and query processing are performed parallel. Centralized and client server database systems are not powerful enough to handle applications that need fast processing.Parallel database systems have great advantages for online transaction processing and decision support applications. Parallel processing divides a large task into multiple tasks and each task is performed concurrently on several nodes. This gives a larger task to complete more quickly.Architectural ModelsThere are several architectural models for parallel ...
Read MoreWhat are contra entries and how are they recorded?
The word “contra” means opposite or against. This entry involves both a cash account and bank account. In this, entries are recorded on the debit and credit sides of the cash book at same time.These entries are not recorded in ledger accounts because both aspects (credit and debit) are in double column cash books. Letter “C” is written in the posting reference column which represents contra entry.If cash is taken from the bank, due to business purposes then contra entry is made. If cash is taken for personal use, then it is recorded in the credit side of the bank ...
Read MoreWhat is a parallel database and explain how it works?
A parallel database is one which involves multiple processors and working in parallel on the database used to provide the services.A parallel database system seeks to improve performance through parallelization of various operations like loading data, building index and evaluating queries parallel systems improve processing and I/O speeds by using multiple CPU’s and disks in parallel.Working of parallel databaseLet us discuss how parallel database works in step by step manner −Step 1 − Parallel processing divides a large task into many smaller tasks and executes the smaller tasks concurrently on several CPU’s and completes it more quickly.Step 2 − The ...
Read MoreWhat are the capabilities of DBMS and why relational DBMS is powerful?
Database management system (DBMS) is a software or tool which can be used for managing and maintaining the data within the database.Major Capabilities of DBMSThe major capabilities of DBMS are listed below −Data StorageData RetrievalData UpdateSecurityData IndependenceExplanationGenerally a person has to work with a huge amount of information every day. In order to interact with the large amount of data we need a system where we can store, manipulate, security, sharing the information all over the world. It is a core reason the industries are maintaining database management tools.Powerful Relational DBMSThe relational DBMS is more powerful because of the reasons ...
Read MoreExplain the classification of database security
The database security is broadly classified into physical and logical security. Database recovery is the way of restoring a database to a correct state in the event of a failure.Physical security − Physical security refers to the security of the hardware that is associated with the system and the protection of the site where the computer resides. The natural events like fire, floods, and earthquakes can be considered as some of the physical threats. It is advisable to have backup copies of databases in the face of massive disasters.Logical security − Logical security refers to the security measures present in ...
Read MoreWhat are the steps of SQL Query processing in DBMS?
Query Processing is a translation of high-level queries into low-level expression. It is a step wise process that can be used at the physical level of the file system, query optimization and actual execution of the query to get the result.It requires the basic concepts of relational algebra and file structure. It refers to the range of activities that are involved in extracting data from the database. It includes translation of queries in high-level database languages into expressions that can be implemented at the physical level of the file system.Given below is the diagram that shows the steps of the ...
Read MoreExplain parallel and distributed database management system
In parallel database system data processing performance is improved by using multiple resources in parallel. In this CPU, the disk is used parallel to enhance the processing performance.Operations like data loading and query processing are performed parallel. The centralized and client server database systems are not powerful enough to handle applications which need fast processing.Parallel database systems have great advantages for online transaction processing and decision support applications. Parallel processing divides a large task into multiple tasks and each task is performed concurrently on several nodes. This gives a larger task to complete more quickly.Architectural ModelsThere are several architectural models ...
Read MoreExplain the difference between physical and logical databases
Logical Database Design has a low-level description of entities that are defined and how they are related to each other and what kind of data is to be stored. This model determines if all the requirements of the business have been gathered.Physical Database Design deals with how the data will be stored in the database using suitable DBMS and this design is generally created by database administrators and developers.DifferencesThe major differences between logical database design and physical database design are as follows −Logical Database DesignPhysical Database DesignThat describes the data without regard to how they will be physically implemented in ...
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