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Articles on Trending Technologies
Technical articles with clear explanations and examples
What are revenue expenditures and factors considered in determining it?
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 MoreWhat are the Database recovery techniques?
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 MoreWhat are different transaction isolation levels in DBMS?
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 MoreCompare capital receipts and revenue receipts
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 MoreExplain the concept of recoverability in DBMS
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 MoreHow to categorise the items as capital or revenue by an example?
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 MoreWhat are the different types of schedules in DBMS?
A schedule is defined as an execution sequence of transactions. A schedule maintains the order of the operation in each individual transaction. A schedule is the arrangement of transaction operations. A schedule may contain a set of transactions. We already know that a transaction is a set of operations. To run transactions concurrently, we arrange or schedule their operations in an interleaved fashion.Schedules are divided into 2 categories, which are as follows −Serial ScheduleNon-serial ScheduleThe categories of schedules are given below in a form of chart −Serial scheduleTransactions present in this schedule are executed serially, after the instruction of Ti ...
Read MoreWhat is RAID in DBMS?
Redundant Array of Independent Disk (RAID) combines multiple small, inexpensive disk drives into an array of disk drives which yields performance more than that of a Single Large Expensive Drive (SLED). RAID is also called Redundant Array of Inexpensive Disks.Storing the same data in different disk increases the fault-tolerance.The array of Mean Time Between Failure (MTBF) = MTBF of an individual drive, which is divided by the number of drives in the array. Because of this reason, the MTBF of an array of drives are too low for many application requirements.Types of RAIDThe various types of RAID are explained below ...
Read MoreExplain the concept of magnetic disk with the help of a diagram(DBMS)
Magnetic disk is the secondary storage device used to support direct access to a desired location.Parts in Magnetic diskThe different parts that are present in magnetic disk or hard disk are explained below. All these parts are helpful to read, write and store the data in the hard disk.Disk blocks − The unit data transfer between disk and main memory is a block. A disk block is a contiguous sequence of bytes.Track − Blocks are arranged in concentric rings called tracks.Sectors − A sector is the smallest unit of information that can be read from or written to disk: for ...
Read MoreWhat is shadow paging in DBMS?
Shadow paging is one of the techniques that is used to recover from failure. We all know that recovery means to get back the information, which is lost. It helps to maintain database consistency in case of failure.Concept of shadow pagingNow let see the concept of shadow paging step by step −Step 1 − Page is a segment of memory. Page table is an index of pages. Each table entry points to a page on the disk.Step 2 − Two page tables are used during the life of a transaction: the current page table and the shadow page table. Shadow ...
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